Also known as Samsung Gear VR 2016, this is a variant of the headset released alongside the now-discontinued Samsung Galaxy Note 7.
And yes, it also brings updates, like an improved field of view, better cushioning, and a flat trackpad. The cover and the body were also adjusted, reducing glare, while the micro USB connector was replaced by a USB-C one, able to power the phone and transfer data.
The Samsung Gear VR SM-323 is compatible with:
It has support for the Gear VR Controller.