Logitech’s G633 gaming headset packs in more features than I knew existed in this space, and $70 is the best price Amazon’s ever listed.
7.1 surround sound audio and a noise-cancelling boom mic are great, and customizable backlighting and programmable macro keys are great bonuses, but the show-stopper here is multi-channel audio mixing: You can plug in both a USB and 3.5mm audio source (say, a game and a phone call), and listen to both at once.