Headsets are a lot personal preference. I use a Plantronics GameCom 367 headset and its pretty cheap and sounds great. However, the plastic has cracked. It was $30.
I've heard good things about the Siberia V2. I am willing to say I might replace mine with this once it completely breaks. That or the newer GameCom 380 headset. It's about $40 on Amazon.
I've had some bad experiences with Logitech headsets. Most of the time the solder points from the audio cable go bad from general use. I've torn 2 apart to re-solder points just to fix it for a while. Just personal experience on that brand.
As far as USB headsets, I prefer a headset with 3.5mm jacks and either onboard or addon audio card. I've used the same PCI Creative X-Fi card for years and it still sounds far better than onboard or USB. I've heard mixed feelings about USB. It is software driven and have heard the quality is not as good as your standard straight through headset. With a USB headset you are also paying for the usb and in headset circuits where as 3.5mm headsets you have speakers. So a comparably priced 3.5mm headset should be better than the USB version, in theory. Like I said a lot of it is personal preference.