Before I got into collecting Mech keyboards, I went through a headset phase and bought/tried an awful lot of them.
Budget is a big factor, as is your method of running your headset. Regular MB sound = you don't get much advantage from higher fidelity/higher $ headphones, running a dedicated sound card improves things, and a DAC/AMP combo does so even more.
There is also the headphone/headset argument, IMO a good Sony MDR $130 headphone with a modmic or other desktop microphone is FAR better than the vast majority of the gaming headsets around.
If you want a good headset though, the Sennheiser Game One, Game Zero, and the newer GSP 500/600 are really good for a 2 to 300$ set.
I'm using Astro A40s right now as a headset on a couple systems using sound cards, and the Sony MDRs/Modmic with the DAC/AMP equipped system. Astros are extremely comfortable and have a very, very solid construction, especially the metal arms that attach and support the cups to the head band, and the mic can be moved easily from side to side which = good times for TrackIR users who want it on a certain side away from the microphone boom. Astro or Senn if you have a couple hundred+ to spend IMO is the way to go.
For lower cost headset, HyperX Revolver or even their more entry level stuff is IMO the best of the $100ish crowd.
