The best rated for Comfort is the Hyper X Cloud Series
Logitech has the best soundstage (footsteps and things like that)
For sound quality (music) the best is the Astro A50 and Seinheiser headsets (seinheiser being considered one of the most premiums available).
Durability is pretty good for any premium headsets over 100$. You definitely won't get cheap stuff at that price range even if Logitech's plastic can sometimes feel cheap.
In this case let's look at Logitech vs HyperX.
Logitech's earcuffs are rated the worst in terms of comfort, as well as just carrying it around your neck. Although they're soundstage is clearly above anyone else's. The build quality is also plastic, which even though is very durable, it squeaks a lot.
HyperX Clouid series headsets are generally rated the best in terms of comfort around the ears as well as carrying around you neck. It still provides very good soundstage. They're build quality is also pretty top notch.
So depending on your price range, I would recommend either the Cloud II, Cloud Stinger or Cloud Alpha.
If you're looking for a different kind of comfort. You may want to look at Steelseries, they are not as comfortable as the HyperX but still one of the best in terms of comfort. However, they are very convenient, as their design is very minimal and non-gamer, and their mic is retractable, you can also use it for everyday use. Some of them even feature bluetooth for you to connect wireless to your phone and listen to music.
I know I'm reviving an old thread, but found this when I was in a similar situation looking for a headset.
My situation was that I had a pair of Sennheiser HD 201 headphones for 4-5 years. Sound quality is great imo, but no mic. I was on the hunt for something that could rival the sound quality.
Came across this thread. I actually had purchased a cheap pair of Logitech g230s. They aren't bad, but wanted a little more. I purchased and returned a pair of Astro A10s. Same with a Razer V2 headset. Just didn't dig the sound quality on those 2, and honestly preferred the cheaper Logitech G230.
I ended up going to my local best buy and they had a display of different headsets to try out. I ended up with the Logitech G Pro headset.
I find comfort wise, I can wear it a few hours at a time with the stock leatherette ear cups. I'm not sure if they have noise cancellation, but for me, they give a good enough seal on my head that external sounds aren't an issue. Keep in mind, my PC is in the basement where our gas furnace and our AC unit is. But with that headset on, I don't hear to much of those.
Also, the fact that the mic detaches is a plus if you're not playing multiplayer and are just playing single player.
For music, they probably aren't as good as the Sennheiser headphones, but they aren't bad either.
From the headsets I listened to, I would say if you're budget is 50-60 dollars, I would look at the hyper x cloud stingers, or the Corsair hs50 or hs60.
Wireless wasn't a big deal for me, but closer to 100 dollars, I like the Logitech G Pro. Since I know I liked the cloud stingers as well, I would also give a listen to the hyper x cloud alpha or cloud 2 as well. The other one around that range I think is the Sennheiser GSP 300. So I'd at least listen to those and see what you like.
I know this resurrected an old thread, but in case anyone comes across it, this was what I was deciding between and what influenced my decision. So hopefully it will help someone who's unsure what they are looking for.