I absolutely love products like the Sennheiser GSP 301. It's a simple, no-nonsense kind of a headset that tries - and succeeds - to be as good as possible for the sole job it was made for.
Great audio performance; both for music and serious gaming; Excellent microphone; Exceptional comfort; Practical; built-in volume dial; Good build quality; Microphone can be muted by pivoting it upward; Replaceable ear cushions
One could expect more luxurious materials for the price; A detachable microphone would make it much more usable on-the-go