Parts of this course can be completed without a headset. However, for the full experience of these tutorials, you require an HMD. Although, recent VR frameworks allow more cross-platform development, it is highly recommended to use an Oculus Quest device.
It is possible to complete this course with a windows or a mac. However, windows machine have in general much better support for VR development and are often better equipped in terms of graphics cards.
Learning To Code for Non-Coder
Learning to code XR apps can be daunting, especially if you are not from a computer science background. Here is an excellent interview on the path to learning coding with a designer’s mindset.