For FPS games you want a good Soundstage.
Leaving out Comfort, Features, Noise isolation, Build Quality, Latency, Connectivity, Microphone Quality and just focusing on sound quality.
Soundstage- Determines the space and environment of sound. That is, it determines the perceived location and size of the sound field itself, so how well you can perceive foot steps and shots fired.
Imaging- Determines where, how far, and how wide each object should be in the stereo image. That is, it controls the location, transparency, and stereo balance of objects in the mix, as intended by the audio source.
Frequency Response Consistency- Describes the variations in a headphones' frequency response due to their fit on your head. Headphones will sound slightly different depending on the size and shape of your head, how they interact with your ears and whether you wear glasses.
Total Harmonic Distortion- Harmonic distortion is an unintended generated frequency from other than the original source.
Rating from 1-10.. 10 being best.
.....Studio Headsets.....
Superlux HD 681 "Needs a Mod Mic" $35 V-moda ModMic $30
7.1 Soundstage
8.1 Imaging
7.8 Frequency Response Consistency
6.3 Total Harmonic Distortion
9.4 Bass /8.6 Mid /7.2 Treble
Superlux HD 668B "Needs a Mod Mic" $43
7.0 Soundstage
8.4 Imaging
7.5 Frequency Response Consistency
7.8 Total Harmonic Distortion
8.6 Bass/9.0 Mid/7.8 Treble
Audio-Technica MX40 "Needs a Mod Mic" $80
5.8 Soundstage
7.9 Imaging
7.0 Frequency Response Consistency
6.8 Total Harmonic Distortion
8.7 Bass/8.6 Mid/8.5 Treble
Audio-Technica MX50 "Needs a Mod Mic" $130
5.9 Soundstage
8.6 Imaging
7.3 Frequency Response Consistency
8.9 Total Harmonic Distortion
9.0 Bass/8.8 Mid/8.3 Treble
.....Gaming Headsets......
HyperX Cloud Revolver $100-$120
7.2 Soundstage
8.3 Imaging
5.7 Frequency Response Consistency
8.8 Total Harmonic Distortion
8.6 Bass/8.6 Mid/7.3 Treble
SteelSeries Arctis 7 $118 "Wireless"
6.4 Soundstage
8.5 Imaging
5.4 Frequency Response Consistency
8.4 Total Harmonic Distortion
8.4 Bass/8.5 Mid /9.0 Treble
HyperX Cloud 2 $100
5.3 Soundstage
8.5 Imaging
5.8 Frequency Response Consistency
6.5 Total Harmonic Distortion
8.9 Bass/8.9 Mid /5.7 Treble
LOGITECH G933 $100
6.4 Soundstage
7.5 Imaging
5.5 Frequency Response Consistency
8.3 Total Harmonic Distortion
8.1 Bass/7.8 Mid /8.1 Treble
Logitech G533 $90
7.3 Soundstage
8.0 Imaging
5.7 Frequency Response Consistency
7.1 Total Harmonic Distortion
9.2 Bass/8.1 Mid /8.7 Treble
CORSAIR HS60 $50
6.1 Soundstage
8.7 Imaging
6.5 Frequency Response Consistency
7.2 Total Harmonic Distortion
8.2 Bass /8.4 Mid /7.9 Treble
LOGITECH G430 $30
5.9 Soundstage
8.1 Imaging
6.1 Frequency Response Consistency
7.3 Total Harmonic Distortion
8.1 Bass/9.1 Mid /7.9 Treble
Hopefully that brings things into a little more perspective.