TGA says, The Audeze Penrose X is easily the best sounding headset available for Xbox consoles. Although the bass may not be as forced or rumbling as a typical gaming headset, it is vastly cleaner, and the resulting audio is clear and defined across the entire frequency range. Its not a cheap headset, per se, but this is audiophile-grade tech, and the Penrose X offers sound quality way in excess of the very reasonable asking price.

Source: N4G PC Audeze Penrose X Review: Wireless Audiophile Audio For Xbox