A and C's point is valid, though I would not suggest that the additional expense of a noise cancelling headset is justified by that. I was the last generation of pilots who trained in 150s, in which there were no intercoms at all. We did not use headsets, and rather just yelled at each other. In a 150/152, that works, though is obviously undesirable. Where it does make a big difference is in tandem seat trainers, where communication, and assurance of understanding is more difficult.
Like bicycles in the city, the shiny new, expensive one becomes a target for theft (AKA the new Bose A20), and used beater looking one is overlooked by the bad people. Headsets can have a hard life, particularly if they go in and out of a rental aircraft. Mind are charmed, as they all just live, plugged in to my aircraft. but if you're plugging and unplugging, wrapping and unwrapping cords, and jamming in with other gear, they suffer. Better that a cheap headset takes the wear and tear, than an expensive one....