In my experience it's both cheap shitty headset and expensive shitty headset. The arguments is always wireless + mic so people go and spend ridiculous money on something that can be done better with a cheap good headphones like the Koss + dedicated mic that may not be as convenient to use but will sound much better.

Still, good sound design may be enjoyed on a shitty headset, it's just that good audio can add more to gameplay than just graphics. Like for example walking in the main HUB area in Starfield is like soul numbingly hilarious... it does not feel alive at all even when you see NPCs walking around all the time.