Windows Holographic, unveiled last month at the Windows 10 October Event, will allow VR headsets to work with Windows 10. If you are running the latest Windows 10 Insider Preview build, and whether or not your computer meets the requirements, you'll be able to run Windows Holographic First Run setup.
Here's the video showing how Microsoft envisions Windows Holographic will work with a VR headset.
According to a post by Brad Sams, the requirements for Windows Holographic for a Windows 10 PC are 4GB RAM, USB 3.0, DirectX 12, a CPU with 4 cores, 1GB of free storage. Also, you'll need a decent amount of open space, approximately 5-7 feet, allowing the option of adding tracking sensors and to avoid walking into your furniture.
There has also been chatter on Twitter on the Windows Holographic about the Windows 10 system requirements, but it doesn't look like anyone has a definitive answer. For now, it looks like we will have to wait unbtil next month for an official comment from Microsoft on everything there is to know about Windows Holographic.