I think headset value is a very subjective matter, as the previous poster mentions, type of aircraft you fly is a big factor, some of the headsets available are not approved by the aircraft.manufacturer or airline, then there's ANR versus standard passive.
Headsets that go over the top of your head can be a nuisance, and the types that fit into the ear canal can also cause ear discomfort, so I think the ultimate value is the one that works best for you.
Cheers, D.L.