I messaged VR cover after dealing with all of my friends and family complaining about their forehead hurting. Odyssey Plus VR Covers "should be available to order within the next week." FYI :
Amazon.com: VR Cover PU Foam Replacement for Samsung Odyssey Plus (2 pcs) : Video Games
Odyssey+ Mods. Also increases FOV! : r/WindowsMR
Samsung HMD Odyssey VR Headsets | Mercari
Amazon.com: VR Cover PU Foam Replacement for Samsung Odyssey Plus (2 pcs) : Video Games
Vr Cover Pu Foam Replacement Samsung Odyssey Plus | Samsung Hmd Odyssey Cushion - Earphones & Headphones - Aliexpress
Amazon.com: VR Cover PU Foam Replacement for Samsung Odyssey Plus (2 pcs) : Video Games
For Samsung HMD Odyssey plus VR headset PU leather sponge surface replacement cover pad sweat-proof comfortable Velcro design