My previous headset was the Tritton Kama, which served me well for a couple of years and I wasn't that good of a gamer back then. However, I wanted to upgrade to a better headset because the Kama wasn't comfy after a few straight hours of gaming. So I searched the internet for the best headset under $200 and I found the Siberia 200, and I can tell you right now that the upgrade was worth it.
The earcups go over your whole ears, making games sound more immersive. When you wear them, it doesn't feel like it's there at all. And they don't make your skin rash or sticky.
This is only my second ever headset, and I think I might stick with this one for a looong time…