This is the controller for the new Samsung Gear VR. I haven’t seen it go this low yet (even beats the $29.99 deal at Fry’s B&M).
https://www.amazon.com/dp/B06XHXRXP1
Pair this with the $21 Gear VR headsets that were going on Amazon warehouse a week or so back, and you’ve got a nice affordable VR headset.