If I was going with stereo sound I'd get a regular pair of headphones. Closed back or open back based on your preference. AKG, Seinheisser, Grado, Sure, are my favorites. Also a removable cable is a must.
Plug that into the audio amp on your motherboard or soundcard if you're luck enough to have one and you're good to go. Or get an external DAC such as this one https/emotiva.com/products/dacs/dacs/little-ego
and you'll have some amazing sound especially for music which will totally kill any gaming headset.
I personally use AKG K240 MKII headphones. Removable/replaceable cable so they'll last forever. And replaceable ear cushions. They come with leather and velvet ones. The velvet is so comfy. And AKG, Seinheiser, etc... real headphones can be completely rebuilt and should last a lifetime. Thy are cheaper than headsets as well.
As for a microphone. Get yourself a YETI. Pretty much the best for PC. They have so many different models to suit any situation so check their website.
Now if you want 7.1 gaming that's a different story. A 7.1 headset is nice with all the speakers. Asus makes a true 7.1 that is nice. These are really something else for gaming with. But when it comes to music and build quality, nothing comes close to real headphones and a yeti microphone.
I expect real studio headphones costing $100 to last a lifetime. I expect a gaming headset costing $250 to last 2 years if I'm lucky. The YETI microphone is the best so you can't really compare it to the quality of a headset. Pro podcasters and online radio stations use them. Also a gaming headset relies often on a USB device/amp/processor that isn't going to last forever. A regular set of headphones will work in any motherboard or soundcard you ever throw at it.
The regular headphones can used with your TV, stereo, cell phone, guitar, etc... They are more versatile. However nothing compares to a 7.1 gaming experience if you have the money to throw at disposable gaming headsets.