The affordable gaming headphones retail for just under $70 USD with 50 mm drivers, a steel headband and lots of adjustment options. Its stiff microphone arm and volume adjuster, however, could use some more work.
https://www.notebookcheck.net/RIG-500-Pro-HC-is-one-of-the-least-expensive-headsets-with-Dolby-Atmos-support.541668.0.html
Perhaps you forgot to review how these actually sound.