I'm perfectly happy with the Xbox One Stereo Headset.
There are some niggles I have when it comes to the Windows Drivers., particularly like most Microsoft Microphones is you can't change the Sample Format and they use a Non-Standard Format.
This actually caused A LOT of issues with the Kinect v1.x and 2.x which both use 16bit 16KHz, which almost nothing supports... the Stereo Headset itself uses 16bit 24KHz.
As most applications use 16bit 44/48KHz, this can pose an issue with those Applications that do not support Resampling.
In fact AMD ReLive crashes if I try to use Kinect with a Native Input, and just doesn't record anything using the Headset with Native Input.
Still Voicemeeter is a free and simply solution to this as it resamples to a Standard Input Format.
Now this wouldn't bother me, but the Headset is actually perfectly capable of supporting a massive plethora of Formats (as can Kinect) when you take exclusive control and initialise with a usable format. Of course Audio Device Exclusive Mode comes with it's own "Quirks" which makes it less than ideal... it's why WDM Support is provided but isn't what Microsoft Recommends or Defaults to (instead it uses MME via WSAPI).
Still why they did this on PC is quite baffling, as I said both devices support all of the Standard Formats and thus should also use a more Standard Format.
The other niggle I have with it, is the Inline Controls (Game / Communication Balance, Mute, Volume Up / Down) only supports the Xbox One Controller. With no 3.5mm Pass-Through... which I guess makes sense because it's intended to provide said support for the 1st Gen Xbox One Controller that didn't have the Stereo 3.5mm Jack, but still having another cable that allowed for a Pass-Through to use it inline on say a Windows Mixed Reality Headset, or connected to the On-Board Audio Jacks or USB 2.0+ would've made a lot of sense to include.
Still for £30., it's pretty Solid and Good Quality, Comfortable and Aesthetically quite pleasing... to such a degree that similar Gaming Headsets you're looking double the price.
I'd also have appreciated a Surround (7.1 Compatible) version as opposed to relying on 7.1 Virtualised Surround via Sonic / Atmos. It's not that those are bad, not by any means... just Games that use Native Surround rather than 3D Audio don't always recognise Sonic / Atmos without being specifically enabled by Developers.