Mmmmm ...
IIRC this HAS question been raised before on this forum .... try the search facility ....
Having said that .... I have been just bought a David Clark H-10-66 and it is EXCELLENT .... for me the sound attenuation is outstanding ... NO BATTERIES to fail .... AND it has the feature of being able to switch Mic impedience from high to low depending on which a/c I am scheduled to fly at any time (ie AW139 Vs BH412).
My last h'set was also a David Clark H-10-30 (??) which has just been retired after some 30 years of service ... it has had 3-4 mics replaced and prob the 2-3 speaker inserts over the years ... it is still serviceable and reliable ... which some might say is much better than its owner!
Cheers