Headsets are really only good for gaming and not much else. Some of them have the 3+ speakers in each ear and give a true 7.1 effect. That's their bonus. Plus they are powered from USB so sound pretty good. But being powered form USB and electronics they don't last forever. Lucky to get 3 years form a headset.
Now I'm a fan of a conventional headphones. A good pair of Seinheiser, Grado, AKG, Sony, etc... is great. Some come with a removable cable so if the cable breaks over time you just swap it with a $10 replacement. Also a good set of headphones can be rebuild with new cushions, pads, etc... You can take a $200 pair of Seinheisers apart and rebuild them. They last forever. And as far as music and movies go they sound amazing compared to a headset. A good pair starts around $70 and goes up to $250. Over $250 you're really talking pro studio grade headphones. I'd look for something with a removable cable though just for ease of replacement. It's always the cable that dies. And don't look at Beats or Bose. Those arn't real headphones. Grado, AKG, Seinheisser, Sony, Shure, etc... Those are the real deal and cheaper than Beats which is considered a fashion statement.
You can choose open back or closed back. Open back gives better bass response, but you can hear people better and they'll hear your music form the headphones. Closed back still sound great, but people won't hear your music, and you won't hear people screaming at you. Most people are familiar with closed back.
Now to power a set of headphones you need a headphone amp. Some motherboards come with one built in. Some soundcards include one. Or you can bypass your computers sound altogether and get an external DAC. Something as simple as this
https://emotiva.com/products/dacs/dacs/little-ego
Headphones will power from your onboard sound without an amp but not very good. And if your headphones are high impedence it's even worse. An external DAC is recommended.
As for a microphone for a computer there isn't much better offering than the lineup from YETI. They have all different styles and configurations and you choose which suites your situation. Some are omnidirectional, some are for podcasts, some for interviewing a person so directioninal from each side, etc.... They are amazing microphones.
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