I've used these for about a year (recently upgrades to more pricey ones). They have great sound, the comfort is decent. Their customer service is great, and sent me a replacement one within a day of it breaking due to a defect in my unit: Plantronics GameCom 780
I've also used these for a couple months, the wireless is actually very good, but some people may not be into that. The comfort is unparalleled (very good). Sound quality for gaming is very good. However, its right at the top of your budget... I believe there is a wired version for less $ (though I've heard the build-quality is not as good on that model, so be careful): Logitech Wireless Gaming Headset G930
EDIT: Oops... Just realized that one of your criteria was wired. Here's the wired version of that headset that I referenced: Logitech G230