30$ hifi headphones outperform gaymer headsets regarding gaming performance. Also gaymer headsets fall apart after a couple years while a quality pair of headphones will go for decades.
Phillips SHP9500, below 100 usd is a good budget hifi headphone, i had mine for about 10 months already and it still is working great, build quality is really good for its price as well.
Tbh. If you find the Sennheiser HD 5XX open back headphones under 100 then buy those because they provide excellent sound stage. Not 7.1, But that soundstage tho