ANR headsets may be great for commercial and/or IFR flying; but for student and low-hour private pilots I reckon these are better value.
You may well be right - but it’s a bit like saying that any old joanna is good enough for little Wayne to start learning the piano, instead of getting him a half-decent Steinway or even Yamaha. Little Wayne obviously soon stops piano lessons and wants a drum kit and proceeds to drive the neighbours insane.