Everything for gamers is mostly marketing…

The biggest value headsets provide is that the customer doesn’t need to learn anything about audio products - a mediocre but complete product will sell better than cheaper and superior setup that has to be spec’d out by the customer. When you leave it to the customer they will often buy a $500+ studio condenser mic and complain that it sounds like crap because it catches room noise. You sell them a $2 hypercardioid pattern dynamic mic for $50, and they call you a hero.