I'll start off by saying I'm a middle aged dad who purchased this for my teenage son so that he would stop borrowing his sister's Beats for gaming. I was first expecting to pay $100, but was pleasantly surprised by the pricing and reviews for these.
I just now tested these, and to me, they don't seem too bad. The audio quality is lesser than the Beats he was using, but to me, that's OK. They are not as comfortable as the Beats either, but they're still fine for wearing for hours on end.
Unfortunately, they were not acceptable for my teenage son. This was just one gift of the many for his birthday. We tend to go overboard, even before Christmas. He wasn't overly thrilled, but used them immediately. Later, in a fit of rage over his other gifts, he shouts "Thanks for the $10 scratchy headset Dad!".
So, if you're a middle age person looking for good value, I think these are a good fit. Though, if you're a spoiled brat teenage boy who wants to hear what others will do to his mom in the best sound quality and comfortability, these may not be the best purchase.