On the topic of hearing protection, maybe consider wearing ear plugs underneath your chosen headset. Over the years I’ve found that despite having to have the intercom level set a higher level it blocks out a lot more of the aircraft / engine noise. In my mid-40’s now still with pretty much perfect hearing ….. not that my wife agrees.

For what it's worth, I gave away my ancient David Clark 10-20s a couple of years ago to a friend working on her PPL. I got them in the '80s, still going strong in the 2020s. They are very reliable and repairable. I have used "cheap" Telex ANR over the ear headsets. They were worse than useless. I ended up using my DCs with earplugs. Sound was better and the noise cancellation was effective. (Flying an Islander).
I have used Bose A20s and the Proflight too. I finished the career with the Proflights. They worked very well and the noise cancellation/sound quality was excellent.

While a decent headset is worth it, look after your hearing outside the aeroplane too. Airfields are noisy and as you progress they get noiser (brake fans, APUs, turbine engines etc). Motorbikes and music can also contribute to hearing loss, once it's gone, it's gone. :)

I would get a cheap cable headset first. Robust and affordable over fancy and ANC. Consider this to become your secondary "guest" headset later on. It should fit to the connectors system in your main training aircraft. Later on you can decide about your own preferences and get something perfect for you. Treat all cables well and pack it in a separate box or bag.

If you’re sticking with flying I’d buy the A20 rather sooner than later. Best investment in your flying career. Plus they don’t really lose that much value. You could buy a used pair for 700 euros and sell it for 700euros a couple of years later.

You can use them during your whole career: from a C172 to a B737. They’re well built, have good ANC and you can listen to music. What else do you need. We beat them up at my airline and I’ve almost never encountered a faulty pair.

I refuse to fly GA aircraft without them. A pair of DC make my ears bleed, it just takes so much more energy&attention to actively listen trough the noise.

At the start, there’s no real need to jump straight into the most expensive options since a lot of training comes down to comfort, clarity, and just getting used to flying. There are plenty of midrange headsets that do that well without overcomplicating things. One that tends to be overlooked is the Kore Aviation KA-1. It delivers clear audio, a comfortable fit for longer lessons, and a simple, reliable setup that works well during training. It’s a practical choice early on and lets you focus on flying, with the option to upgrade later once you have more hours and know exactly what you want.