Headset recommendation

HyperX Cloud II. they are not 10/10 but they are the best i've had so far

They are pretty darn resistant too, so might be worth the investement. they also come with a spare ear foam in case it rips or damages

The Arctis Gaming Headset series from Steelseries is really good, I highly recommend them.

https://steelseries.com/gaming-headsets

I see a few people mentioning Hyper X.. I'd take an Arctis headset over a Hyper X any day of the week.

Anything HyperX is 100% a definite recommendation from me. The most comfortable and the highest audio quality at their price range.

the headset that cat is wearing looks like good one to go with.

I would second the recommendations for anything HyperX. I've never tried anything in your son's budget range, but you really can't go wrong with HyperX. They are very comfortable for long term use and have incredible audio.

Tronsmart Glary Alpha!

HyperX headsets are super good. I was going to buy a Cloud Stinger myself, but a friend gave me a Corsair HS50, which I really like as well. Bass is really good, fits super well on my head and the mic is perfect (which is super important to me).

However, I think one of the best headsets out there are the Logitech G430 series. I wanted one of those the most, but they were hard to find/expensive here in Brazil. I think they fit your budget tho.

I'm using Steelseries Arctic 7for more than a year https://steelseries.com/gaming-headsets/arctis-7 They are good, and it cost me around £100 when I bought them. They are not too tight on the head, great sound, and if you wear glasses, the headset is still very comfortable.

i use cheap headphone (that come gifted with mobile),and then add to it the "ears protector" 3m Peltor Optime III , personally i'm happy ¯_(ツ)_/¯ , i know that this config is not best for gaming but it work well for me.