Dave,

Everyone is going to have their own opinion of headsets here but few
have actually used them all.

Well, for sure you're not the only one ;-)

Buying a headset through mail order is hard.

Three words: money back guarantee.

The higher the price goes, generally the more comfortable
the headset and the better the ANR.

Not at all sure I agree. In fact, I'm sure I don't. Also, comfort is
the one thing that is truly totally subjective.

Pilot USA 1761T Spartan - $295 - Lowest Price.

Not true. The flight shop branded Lightspeed QFR XC models are at least
that cheap and thus the lowest priced.

Missing headsets IMHO (not complete): The Lightspeed 20 XLc (excellent
value!) and 3G series, the beyerdynamic HS 600, the Sennheisers.

Missing factors IMHO: auto-shutoff and music/cell phone input. The
first is important for all of us, the second ciritical for all who want
to use that feature.

--
Thomas Borchert (EDDH)
www.aeroversand.de