I don't think that anyone is suggesting that flash kit produces better flying. Hey, I've got a great big watch but I still get lost when they change the points on the railway line. It's worth spending dosh, however, to avoid going deaf. Comfort is a secondary consideration, although in some circumstances (perhaps unlikely to be encountered in the shortish trips flown by most ppls) discomfort may degrade performance and ultimately threaten safety.
I am probably just paranoid as I have perfect eyesight but, by way of compensation, slightly iffy hearing. My dad can read numberplates on the moon but is deaf as a post. I seem to have inherited these traits but I go and choose a hobby which involves the equivalent of sticking my head in a tin bucket while someone bangs on it with a spanner for an hour or so.