Superlux is a knockoff of AKG. For the price they arn't bad. Add a USB Mic and your all set. The snowball is pretty much the best mic you'll get for the money. If you have a webcam, just use it's built in mic.
Now if you have a high end motherboard with onboard headphone amp then you're all set. Otherwise consider an external USB DAC like this.
https://emotiva.com/products/dacs/dacs/little-ego
That'll give you the best quality sound from the computer. If you want speakers as well, get the Big Ego for a few dollars more and it has an output for the stereo or speakers. Now install Razer Surround and you'll get virtual surround sound from the headphones just like any USB headset.
The Emotiva DAC is the best you can get in it's price range without going into $600+ territory. The Razer software is better than Creative and Dolby virtual surround headphones. All you would need to do is upgrade the headphones in the future if desired and you're all set. You could even skip the Emotiva DAC for now and just run off your motherboards sound for now until you upgrade.
What a USB headset like the Steelseries gives you is a headset with onboard DAC and software powered by the 5V USB signal. If the electronics or cable ever break it's toast and your headset is garbage. And your stuck with a microphone. You can't use them for a cell phone, tv, stereo, music, guitar, etc.... Regular stereo headphones have a regular 3.5mm plug and will last forever. The ear cushions can be replaced. The cable is removable and can be replaced for a few dollars. They have no electronics to break, and they can be used on any device. The sound quality of regular headphones will rival any headset as well.
Add an external DAC, and Razer surround and you have the best sounding most reliable solution for gaming as well as regular listening.
Now if budget is an absolute problem, and as long as you get 2 years or so out of the headset, and you only want to game. then a USB headset is fine.
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