Binaural-sound is more demanding for overal sound quality and especially soundstage than music.
So gaming garbage brand China junks are among the worst for actually picking out game's sound with their bad frequency response and sound quality.
https://uk.hardware.info/reviews/60...gher-quality-testresults---frequency-response
Also closed design is huge challenge for balancing sound and getting good sound stage.
Hence normal open design headphones of audio makers get advantage already from that.
Though audio makers just don't make much of headsets and those are mostly aimed for communication purposes instead of best sound resproduction.
But some can be modded easily with some eBay etc mic and then there's commercial ModMic for turning any headphone to headset.
Just suspect you're not willing to go over £100.
For budget headphone with microphone this would be one of the best for price.
https://www.overclockers.co.uk/hype...4-xbox-one-mac-mobile-gunmetal-sp-003-ks.html
Just don't think those bundled USB dongles are good, when budget allocation for them is tiny:
HyperX Cloud 2 Headset
Anyway compared to price of high end graphics card (which lose most of their value in couple years) some of the best headphones for gaming don't cost much.
X-Fi's old bass killing CMSS-3D would be pretty much the best binaural-simulation for competitive gaming to pick foot steps and such details.
Though along with bass it sucks out lot of "fun factor"/immersion.
https://www.youtube.com/watch?v=DGwvDmUwFcg