For $100 it's tough to get something really good. Never used Zune so... not sure about that, but I'm guessing that means you need analog connector (not USB).
Don't get Steelseries, I had their 5H V2 and they're not good. Only good feature is the mic could receed into the ear cup. But the bass was CRAP.
You could check out the Razr headset, forget which one might be megalodon or something like that. I hear good things.
Sennheiser is a great brand. I have PC350s and they're super awesome. Loud, crisp, lots of bass... they have the same drivers as their 595 headphones iirc. You can also get a lot more bass out of them by drilling a small hole into an internal part... there's guides online for that. I haven't done it because I'm happy with the bass. They're a bit pricey tho, $200, but IMO totally worth it. The mic boom swings up, so you'll look like a air traffic controller in public lol but whatever, and mic sound quality is top notch. If you look around you might be able to get them for less, I saved $60 by price matching ncix.com