I'm not sure the title is clear enough, but the thing is that, overall, the named 'gaming headsets' are usually a complete ripoff. They don't sound that good and the usual 100-200$ price point is, again, a ripoff. A lot of people have switched these gaming headseats for "usual headphones" made mainly for music but, of course, they can serve other purposes. So, what good headphones you think are good for (mostly) gaming for under 100$?
Try the Sennheiser HD 558. They are Over-ear, closed-back headphones, and those ear-pads look so comfy. They are probably the best ~$100 headphones you can get (YouTube star Markiplier uses them). You can also try the Audio-Technica ATH-M40x, but they don't look comfy. The most important thing is, under no circumstances should you ever get Beats by Dre headphones (not even for $20). I tried them at a store and they are a distorted mess!