If only doing that listening part you would be better to primarily look for headphones.
Adding that mic tends to increase price a lot (Beyer's MMX 300 is DT770+ mic) and actual quality audio companies don't even really do much of headsets.
Wireless would be another part charged extra/biting into budget gonig to sound quality.
From gaming stuff huge majority is very cheap Chinese junk plastic with flashy colours&looks and huge profit margin.
Only few of them like Takstar Pro 80 based Kingston HyperX Cloud/QPAD QH-90 are aiming at some kind audio quality instead of Apple level profit margins.
Still same class audio quality (way over gaming stuff) Superluxes cost about half of them...
And there's also "environmental question".
If environment is quiet open headphones heat ears les and have more open sound.
Closed headphones again can insulate environment's sounds and easily give strong lower bass... At the expense of heating ears more and often having small "soundstage". (head in bucket size in cheap stuff)
Anyway if you're playing FPS games you should be also looking into binaural-sound.
https://www.youtube.com/watch?v=d1_20T8x_OI
