Now you're arguing. Nevertheless, any audio professional who has critically evaluated amplifiers will tell you that a high damping factor is desirable, in particular, for quality bass reproductions. The problem with typical consumer level headsets is that their pairing with onboard audio chips and USB audio usually means a D/F lower than 1, whereas a higher D/F (closer to 10) is about the best a human may discern as being optimum. The reason I see your argument as fallacious is you can see the D/F will certainly be higher, or at least closer to the optimum for human ears, you know the headsets for aircraft are far better than PC level components, and yet you still try to raise an argument.
But you are right. Most of the audio systems that gamers use are crap.
I don't think that aircraft headsets are actually built for audiophiles in mind or online gaming. They have a totally different target audience so that raises some doubt how interchangeable they are in reality. Having clear communication while in flight requires completely different properties than great music reproduction or spatial localization that's important for gaming. Flight headsets can be monaural without hindering their use at all, for example.
It's also questionable how much the damping factor is even a factor with headphones. The drivers are extremely small and light weight which makes their natural tendency for ringing minimal to begin with. The damping factor is usually a concern mostly in large bass systems where long thin cables and low impedances can cause bad side effects.
That being said I have never been a headphone enthusiast to begin with so I haven't had that many cans on my head. I've owned or own Beyerdynamics, Koss, Bose qc-series (for active sound canceling), Sennheiser and Logitech headphones and I've tested some of the most expensive headphones in the world, including different model STAXes with a super expensive headphone amp. No headphone to date has made the 'wow' effect. The only thing I haven't tested is head tracking headphones, which is certainly interesting as they create a realistic sound stage - something that no regular headphone can do.
