Yep, having a lie-in, very uncivilised all this getting up early and posting on PPrune!!
Anyone is welcome to come and try one of my collection of headsets in comparison, I seem to own more headsets than the flying shop!
However, there is only 1 answer to the question, BOSE-X!!!!!
But as IO540 points out you have to be doing a lot of flying to justify the cost, at current exchange rate they are just under £600. Worth every penny for the hours I fly. The new version that I have just changed to has a slimline battery box that takes 2xAA batteries rather than the old 9V box battery and the battery life is amazing. I have flown about 50 hours so far this year and am on the set of batteries that came with it. The noisier the aircraft the shorter the battery life will be as the ANR works harder but I think they claim 40-60hrs on the new controller in normal use.