I have invested lots of effort and research and sadly money over the years into this specific question. And nowadays my recommendation would be: keep it simple.

That means: get a headset that is well reviewed and uses a wireless connection. Do not use Bluetooth. Bluetooth has good quality now, but no matter what perfect settings you use, you will have a noticeable delay, which is especially noticable during hectic gaming voice comms. Some headsets with a dedicated wireless receiver ( usually a small USB dongle) offer BT as an extra option, which can be great if you want to use it for listening to music or doing occasional calls while moving outside while linked to your phone.

Second tip: don’t get a combined all-in-one gaming headset. They can be good, but are always overpriced für what they offer. Marketing ftw. Instead get a good headset and get a simple separate mic. Modmic or any derivative works.

Overall, you’ll get tremendously better quality for significantly less price. The sheer amount of options for good “generic” headphones is immense. Added bonus: because the two are separate, you can swap one out when it breaks. Especially the addon microphones have a tendency to last decades, unlike the headsets themselves, which suffer more immediate wear and tear.