that depends on what you define as best.
if you're talking about an all-in-one box headphones+mic combo that works with pc+xb+ps then maybe.
if you are willing to make a few concessions or accept using a few different products together then no.
studio headphones such as the dt770pro (good bass) or hd598 (which is legendary for gaming) paired up with a modmic boom mic are very hard to beat for the price. you can even pair it up with the astro mixamp if you want to use virtual surround for console use or if using a pc only just have a soundcard which supports virtual surround.. or use the free razer virtual surround software.