There are rumours that Samsung is working on a virtual reality headset, and we might know the name according to a filed application with the US Patent and Trademark Office, for the trademark Gear VR. We don't need any prizes to guess that VR stands for Virtual Reality. Samsung is said to be collaborating with Oculus VR, makers of the Oculus Rift, which is a virtual reality headset for immersive gaming.
Now there is no direct connection between Gear VR and Tizen at the moment, but as Samsung has demonstrated recently, Tizen is their OS of choice, it makes sense that our OS does power it. No release dates are at hand at the moment, but an announcement isn't usually too far off a patent application, so we should be hearing something in the coming months.