If you think Turtle Beach is good, then please do some more research. Astro does happen to make some good products, and their A40 headset is alright, but what really shines is their Mixamp. It opens up the dynamics of the sound in headsets, which more so amplifies the sound properly. If you head over to
www.mlgpro.com, you'll find more than enough information on the perfect gaming headset. Just check out the technology section, and you'll be golden. With that being said, I have many different headphones/headsets, and personally love Sennheiser's the best.
Ideally, I prefer Senn. HD600's with a mic modification more than any headphone or headset I've ever used. The issue with that is that the headphones will run you a pretty penny of around $400. Just remember that if you want the best out of the headset or headphones that you will be using to get an Astro Mixamp.
www.astrogaming.com
Now, just focusing on headsets alone, Sennheiser PC360 is the best that's out there for an actual headset. It maintains the Senn. HD595 drivers, and includes an open design. Behind it would be the Senn. PC350's, which are identical except they are a closed ear design. They are perfect for tournament use more than anything due to the noisy environment.
I'd do some research and find out which suites you best. More so, the best deal is probably the PC350's/Mixamp or the straight Astro set up, either A40 or A30 that includes the mixamp.
Here is my ranking list:
1. Sennheiser HD600's w/ Astro Mixamp (Needs mic mod)
2. Sennheiser PC360's w/ Astro Mixamp
3. Audio Technica AD700's w/ Astro Mixamp (Needs mic mod)
4. Sennheiser PC350's w/ Astro Mixamp
5. Astro A40 Set Up
6. Astro A30 Set up