but for student and low-hour private pilots I reckon these are better value.
I see you've never tried Bose headsets...
I picked up a second hand pair a few years ago and would never go back. Outstanding audio quality, don't clamp your head like a vice.... 2hrs or 20mins, the difference is noticeable as soon as you put them on.
A chap I used to work with got his PPL this year. He took my evangelism with a pinch of salt considering the retail price, then he also got a 2nd hand pair and will never go back.
I don't think they're worth the retail price, but I do think they are the best money can buy. If the price is right it's money well spent. Commercial/IFR has little to do with it except for the comfort factor; you'll get just as much value from the audio quality in a noisy SEP on a busy weekend with London Info than you will on a quiet radar frequency dropping onto an ILS in the soup.