I have used many different headsets throughout my life, but with such a divisive reaction from the community I figured it was time for my first review. This headset overall, is great. There is nothing inherently bad about it.
BUILD QUALITY: Leaves something to be desired, which is mainly due to the aesthetic. But, it is a pair of headphones that sits on your head. Leave them on a headset stand or your desk when not in use and they will be perfectly fine. The earcups are very comfortable, even for long periods of time, but are circular, not ovals, so keep that in mind if your ears are on the larger side.
SOUND QUALITY: These sound about as good as you would expect $100 headphones to sound. You'll be able to hear footsteps and windows breaking in games as you'd hope, with decent directional audio as well. (ex. Enemy coming up on your left? Footsteps in your left ear cup). Music, in games and through Spotify, sound great. There's really nothing to complain about here.
MICROPHONE: Two dual microphones hidden in the plastic portions of the earcups, definitely a change of pace from Razer Blackshark V2s which had a mic boom right in front of your mouth. However, people I've played with have had no complaints, so unless you want to stream and talk to your chat (which at that point you should get a USB Microphone anyway). these will be perfect.
FEATURES/FUTURE: This is where the REAL benefits of this microphone come into play. This is the only first party (Sony) headset for the PS5. Because of this, there are a number of features that you can only get with this headset currently (P.S. 3D Audio is NOT one of them! That works with all headsets!) Imagine using Apple's Airpods with any phone other than an iPhone, then using them with an iPhone. Get what I mean? They connect instantly by themselves once you turn them on and have never had an issue doing so. They offer on screen visuals regarding headset volume and game chat/party chat balance when adjusting from the headset, and of course are the most aesthetically similar pair of headphones with the PS5. Finally, if you have a PS5, you know that when you first got it and connected a controller, the controller had to be updated. Maybe a bug fix, maybe a new feature? I'd bet that over the next few years Sony will continue to push updates to their first party accessories and fix issues, add new features, and overall just support them more than any other brand of headset. That's what really sold me on these, you're buying into the PS5 ecosystem and Sony will see to it that it all works seamlessly. Case in point, these charge over USB-C, just like the controllers so you only need one cable.
FINAL REMARKS: The only true con I have come across with this headset so far is with the dongle. It is regular USB, not USB-C. This wastes a USB port when there is no true use for the Type-C port yet. Even the Arctis 7Ps use a USB-C Dongle..
Otherwise, overall this is a GREAT buy, just take care of it!