For comfort and sound you cant beat the Speedlink 5.1 headsets, except with professional Bose products
http://www.speed-link.com/?p=2&cat=173&pid=1903&paus=1the earpads are black velvet and never give the ear a sore spot. I have worn those for 12 hour stints and they are super comfortable. They do require the user to learn about setting up the volume levels correctly and they have a bass 'kicker' in them which creates one of the most realistic 'rumble' and bass sounds that can only be topped by very expensive Bose products. You do need a 5.1 surround able sound card to use them and get the full effect however they will still work without a 5.1 sound card.. you just wont get the fidelity and bass rumble as much
The mic is top notch and the response is razor sharp
You must be careful with USB, especially USB sound. USB is a resource hog and I would avoid USB headset solutions, even the SpeedLink USB products. The one I posted above is not USB.
They do cost but worth every penny. I have their original Medusa 5.1 set purchased 3 years ago and to this day it still works perfect and is the most comfotable headset I have ever used