Building a headset? Have you ever thought of building a motherboard? No? I am NOT gonna build a <removed> headset. Isn't there like a good headset comfortable for people with glasses that's also a good quality one for $200 or so?
That kind of attitude has left people stuck with mediocre products across all the price ranges for decades. And yes I have thought about building a motherboard... would have succeeded too, already located a source of all the chips, coils and resistors but unfortunately I couldn't buy any acid for etching because it was heavily regulated in my country.
I already told you, there is no "good" headphones at any price. All you are paying for is build quality, 2.0, 2.1, 4.1, 7.1, surround sound approximation, comfort... that kind of things. And for what you get, 50 bucks might as well be $5000.
That leaves you with $150 and you can take your
girlfriend out for lobster.