I recently (2 weeks ago) b[r]ought a pair of David Clark H10-13.4's on the recommendation of my instructor. They work great, both my instructor and the tower can hear me and I can hear them.
Now that is a bit of a minimum requirement, I would say.
+1 on David Clark. The reason is it's a relatively affordable headset that is very robust. Once you have you're PPL, you can still decide on where to go from there (active noise cancellation or not) and use the DC as a headset for a friend.
When you're a flight instructor (many take offs at full power) or have an instrument rating (long flights) then you might want to upgrade.
MJ, sorry to hear you have tinnitus. You know that there are now specialist neurosurgeons in Antwerp (and probably also in the UK) than can cure it ?