I think a lot of people like the AD700 + ZALMAN clip on mic. I have the Siberia V2, and they're pretty good, the Logitech G35 are good as well. However, audiophile headphones plus mic will be better than them. I just think the AD700's are the ugliest things ever.
Haha if you can get over the AD700's then I'd say it's the go-to setup for ~100. I used to have an HPA2. Got the AD700 + zalman combo the other week. Headphones are a bit weak in the low end but excel everywhere else. The mic is actually better than expected. All the people I play with say the Zalman is better than the mic on my HPA2.
If must have a headset then I'd go with the SS Siberia v2. Otherwise, I recommend finding a pair of headphones you like and just use a clip on mic.