Microsoft's official wireless Xbox headset for the following reasons:
1) Decent audio quality for an under $99 USD price point.
2) Doesn't require a USB dongle - it connects to the console directly over Xbox's proprietary WiFi Direct protocol (same low-latency wireless tech as the game controller). It'll also free up a USB port for another device.
3) It also has Bluetooth connectivity. Very useful as you can connect your cellphone, PC, etc. as your secondary source.
4) It accepts both Xbox and Bluetooth audio stream simultaneously, so you can hear both sound sources at the same time. You can also adjust volume mix between the two sources.