One of the games that was announced for PlayStation VR last night was Farpoint, currently in development at Impulse Gear. The plot of the game has you exploring an unknown planet that holds danger. Due to this the character is carrying a gun, and to make it a comfortable experience Impulse Gear worked with Sony to create the PlayStation VR Aim Controller.
The controller will have 1 to 1 tracking but a price is yet to be confirmed for the controller.
Source: PS Blog