There's no single best for every situation.
For start if you have quiet environment, then open ear cup design is good for maximizing comfort by lowering heat insulation.
But if environment has noises it lets all noise through basically unmuffled.
Closed ear cup design is needed for isolating noise, but it also makes headphones breath less increase probability of ears sweating more.
Also it's harder to balance for accurate sound.
Then there's also the question do you want maximal details for distinguishing foot steps etc, or more balanced sound.
Because neutral accurate bass sounds easily shy eating "fun factor".
So what would you prefer in those?
And there's no reason to go for gaming branded trinkets.
Good headphones from actual audio makers can be gotten for comparable price, or for even less than lots of gaming trinkets.
You also get choises between closed/open design and "sound profile" you would prefer.
And ModMic makes it easy to mod any normal headphone into headset.
https://www.overclockers.co.uk/search?sSearch=modmic+antlion