I bought mine for air travel, when I can strap it to my head for 12 hours and be in a completely different place. I can lie back in my lay-flat seat, so there’s no weight pulling my head down, and it’s an absolutely fantastic experience.
I fly sufficiently that this is well worth it. The fact that it doubles as a mobile computer in the hotel room is just icing on the cake.
So subway ? Maybe not, but don’t pretend they don’t have their own niche…