I have a Plantronics USB headset that I use for VOIP when I'm out of the country. Yes, it's pricey, and I have no idea how it stacks up against any competitors. When I got it, it was all that was available at my location.
The laptop I take on the road with me has a known issue where there is a hum on the mic input. I was able to get around this by using a USB headset. That was the reasoning behind the purchase.
Having said that, it's well made, sturdy, and the audio is crystal clear. $40, and I have no idea but what a $15 unit from Best Buy might perform just as well.
Do a side by side comparison is your best bet.