The Playstation 4 - Limited Edition Gold Wireless Headset is probably the best gaming headset on the market currently. Simply because you can get it for a decent price and it has some amazing features more expensive headsets do not have. Like the Companion App, which gives presets for the sound so it sounds great no matter what your listing too.
Astro Gaming A40 Mixamp Pro Headset For Xbox 360 Xbox PS3 PS4 & PC - White
ASTRO Gaming A40 TR Headset MixAmp Pro for PS3/PS4/PC/MAC