WHAT YOU PAY FOR IS WHAT IT'S WORTH
Up front, it's a headset. It's likely 94% of headsets in use in the e-world are used for marginal purposes - yacking to whomever/ listening to overly-compressed mp3's on a smartphone, or skyping grandkids. So the true "need" for a $300+ headset is kinda limited. (Outside the aviation/astronaut/football commentator arena's)
If 'fidelity' of sound is an important feature, these are a strong contender at the lower edge of the audiophile class - but that goes up to $10,000 headphones (don't know, don't want to, a good second hand car would be a better choice) Simply; excellent sound quality without undue over/under emphasis, comfortable, excellent isolation (for those of us who prefer listening in spite of the screaming in the other rooms), don't need an amp but are complimented by a good clean one. Beyers tend to appreciate bass, but not too much so here. With a bit of eq they come very, very close to a pair of $1,000 pm's used for soundtrack editing/mixing)
Mic; for a soundcard powered condenser, probably the best. Ran it directly into 3 different DAW's and very acceptable results, with some fiddling/tweaking and post work damn close to acceptable for voiceover work. Route it through an external interface (there's a few that can provide additional power for these with compression & other tweaks) and there's all sorts of flexibility.
Gamers - yes, it's the top-teir for detail and voice comms.
Portable Audio-heads, it doesn't get any better when the OS interrupts Vivaldi or Dolly P to tell you to talk to your mother. Not the best option for walking a busy city street, but reclining next to a table supporting relaxing beverages 'neath a palm tree, oh yeah.
And if you do web-stuff with others for whatever reason, others will bless you for sounding more like a National Newscaster than someone surviving a dentist's teeth-cleaning.
If it's socially-mandatory for fitting in, you can custom-order them with a variety of color options on the major components. Personally, unless I was required to watch myself in a mirror while using them, basic black is all you need.
And, to be expected, very, very well made. Real screws to hold real parts together, and everything!
All I'd ask for would be replaceable cable, as no matter how good that molded rubber retainer might be, it's at that point that most serious injuries are sustained. They do give you a very nice carrying case, but I doubt many of us will bag & tag it to go from games room to pool chair.
Worth $300? As headphones-alone, pretty close. I've heard suggestions these are DT770's with a mic. I'd believe it. And as far as headset mics, Beyer is well-loved for their aviation headsets, a very good recommend given the dismal frequency ranges across narrow VHF/UHF channels. If you can sound even half-bad on an aviation channel, it's a miracle. This mic is *&^%in' great for a low-volt mini condenser.
Got the funds? And enough for groceries, a couple drinks and the rent/electric/car/gas/insurance/dry cleaning? - Buy 'em. You may bemoan the cost at first, but you won't regret having them.
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