If 7.1 isn't necessary and you already have a mic, I would suggest you take a peek at just normal audiophile headphones. If you don't mind Reddit, some good pointers and ideas in this thread https://www.reddit.com/r/HeadphoneAdvice/comments/yobt7y/has_anyone_used_audiophile_headphones_for_gaming/.

I've been using Beyerdynamic DT880 pro for a few years and they're amazing. Comfortable as hell and pads can be removed easily and cleaned or swapped. Great sound, zero regrets with these headphones. The entire DT lineup from them is very good as far as I know. Another go-to option is Sennheiser's 600 series, but they're a bit more expensive. There are numerous others but those are the ones that I know of.

I would suggest browsing what the /r/HeadphoneAdvice has to say, asking about audiophile headphones for gaming is a common question.

I love my Audeze Maxwell. I use it to listen to music all day while I work, and jump on calls throughout the day. It has excellent sound quality, and a built in mic that works very well. When there's background noise, I pop in the boom mic and that mic's noise cancellation is great. It also provides a little better clarity.

There's both a 2.4ghz wireless dongle (which I plug into my monitor), bluetooth (which I use with my phone using LDAC), USB, and 3.5mm connectivity.

The battery life is excellent. I charge it weekly, and I really don't need to.

They offer an Xbox and Playstation version. The Xbox version comes with an Atmos license, the Playstation version supports Tempest 3D sound.

The sizing adjustments aren't great, there's no telescoping of the ear cups. It just has a sling with three adjustments, by popping it into three different sets of screw holes. It's ok, but not great, and it's not the kind of thing you want to move back and forth, say, if you wear hats sometimes, because those holes will wear out. You aren't supposed to remove the screws.

It's also closed back, which is not my preference. I don't have background noise, I don't care about isolation. I prefer the sound of open backs, and they also provide more spatial awareness if you want to place footsteps.

Also, being closed back, and having a not so great ear pad material, they get fairly toasty. There are third party ear pads that improve upon this, but you can only do so much with a closed back can.

Unpopular opinion: I fucking hate noise-canceling headsets. It creates something of a booming, echo-y sound, and I just cannot stand it. Open ear acoustic headsets are an absolute godsend.

I use the Sennheiser Game Zero, because if you want a combined headphones/microphone headset, and you want an open ear acoustics, your options are extremely limited. That said, it is awesome. The "flip up to mute" feature broke extremely fast, but beyond that the quality of both incoming and outgoing audio is fantastic. And I drag the thing around with me quite a bit, so, despite one feature breaking, it has survived quite a bit of abuse.

I use SteelSeries Arctis 9, its station has PlayStation toggle for what I assume PS compatibility. They are wireless, sound is good IMO, but Mic is not that great (usable though). I also like that they connect to my phone via Bluetooth, often use this while watching YouTube/listening podcast waiting for food delivery, courier calls, KDE Connect puts media on pause, I answer "hands free" from the same headset

If you are asking about "best" in regards to sound quality, there's no question Audeze is the best option. They are an audiophile headphone company that also makes gaming headsets, not a gaming accessory company that also makes headsets. There's not much to say beyond that. If you want the best SQ, Audeze is the best.