Download the zip, from the

...Gmod_Oculus_head-positional_tracking\gmcl_oculus_win32\Release

folder, put gmcl_oculus_win32.dll into

C:\Program Files (x86)\Steam\steamapps\common\GarrysMod\garrysmod\lua\bin

or wherever Gmod is installed. Create the \lua\bin folder if it's not there

From the zip, put oculus.lua into

C:\Program Files (x86)\Steam\steamapps\common\GarrysMod\garrysmod\lua\autorun

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