Making a consumer recommendation on a video game is rather simple: new ones typically cost $60, so the question is whether the thing is worth that. Hardware and peripherals are a bit trickier as a manufacturer can pile on features and conveniences, jacking up the price but, inevitably, making a recommendable luxury.
Truth is, not everyone has $250 for a top-of-the-line pair of headphones and it's a bit arrogant to assume they do. A lot of gamers looking for a headset are not looking to spend that kind of jing. Having been in that boat before, I know I was looking for reliability and compatibility. The Rocketfish Universal Wired Headset, which works on the PS3, Xbox 360 and PC/Mac provides both.