Gaming headsets are audio devices designed for immersive gameplay, featuring integrated microphones for clear communication, prioritizing comfort for long sessions, and offering features like surround sound for spatial awareness (hearing footsteps) and low-latency wireless connectivity (2.4GHz) for responsiveness, distinguishing themselves from regular headphones by focusing on competitive advantages and communication needs. Key aspects include sound quality (directional audio, surround), mic clarity, long-session comfort, connectivity (wired vs. wireless), battery life (for wireless), and build quality, with options like open-back (natural soundstage) or closed-back (isolation) designs.