Whats the Best Gaming Headset to Buy Right Now?

Help please. I want to get my son (17 yr) a solid PC gaming headset. Right now, he’s using a cheap $20 one that he doesn’t like, so I want to upgrade him to something high-quality. What’s the top-rated model on the market right now in the 200ish range? I can spend a bit more if something is really worth it. Or is there a great value option around 100 bucks that still delivers excellent sound and comfort?

I don’t know much about gaming headsets or headphones, so please give me the full name and model of the headset you recommend. I’d really appreciate the help