Who makes good gaming head set?

I'd say just get a Razer Kraken. @DarthValtrex 

I wanted to elaborate on this further, (i'm a sound engineer by trade) I just compared the turtle beach headphones to razer's kraken models. And I don't think those are going to be a good buy.

At 24,99 (priced in Euro's) they're half price of the Razer Kraken X/X lite, but the design is not build to either be comfortable to wear for several hours, or not to break upon falling.

The turtle beach headphones still use pivots on the cups to allow the ear cups to rotate slightly, this is something that has proven to be a problematic for headphones and often the reason they broke, and needed replacement long before the drivers and microphone were getting old. 

Kraken headphones have several models with large over-the-ear cups that provide good surround sound for various prices so you it's not either pay 80 euro or nothing. You can just buy according to your budget.

My recommendation would be the Kraken X or it's "lite" version since the headband (which is actually as important as sound quality) is of sound design that will not become uncomfortable quickly, and has a durable design that isn't prone to break, which is priced at about 60 euro. Not that much, they also have other models that go up to 150 or so, in case the 60 euro headphones are too casual for you 🙂

Razer brand products are known for durability, which is a big plus, my 2014 razer naga still works, and I dropped it many times, spilled liquids on it etc. It has about 15 additional buttons that all kept working despite my carelessness for nearly 6 years of heavy usage (I used to play world of warcraft so imagine the hours this mouse is used) 

And all other Razer products i've bough have lasted for about 7 or 8 years minimum. Planned obsolescence is real and many businesses are scummy with intentionally making products that needs replacement soon. I can personally testify that Razer has a good ethic as a business, I kept coming back for purchases, and I never had any regrets.

Also good customer service and returns policy.