if you want the best quality, i would suggest looking at headphone + mic + possibly soundcard or dac+amp solutions. those are going to be far better than any gaming headset will be although are going to end up costing at least a bit more.
i know you said open budget however are we talking sub$100, somewhere around $300, more? less?.
also, you said headset but said music and movies... did you mean headphones or did you need a mic at all?