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Say I got one of those fancy new VR headsets and I want to code some spinning cubes for it. Which SDK should I use to target the most number of different headsets (Oculus, Vive, WMR)? From my very short research it's steam's OpenVR, but I could be wrong.

There are not so many headsets who supports Just one api. OpenVR mostly work for HTC Vive. Headsets Like Oculus Rift, Windows Mixed Reality and OSVR have their own SDK and api. Oculus Rift seems to support OpenVR but it seems it's just for Steam app.

openvr supports all 3 so that's your easy choice. i do prefer the oculus api though.

thank you. open vr it is then.

Can confirm, OpenVR works great with Oculus, the OpenVR adapter drivers for Rift just call into the Oculus public runtime to interact with the hardware

Oculus SDK for Unreal and Unity is better but OpenVR will cover all your bases

OpenVR SDK is very... Valve. Most people will know what I mean.