https://www.techpowerup.com/247697/steelseries-announces-arctis-3-bluetooth-gaming-headset The availability of the upgraded Arctis 3 Bluetooth, widely regarded as the best gaming headset for the Nintendo Switch. The Arctis 3 Bluetooth was designed for superior sound, comfort and style across all gaming platforms, including PC, PlayStation, Xbox One, Nintendo Switch, virtual reality and mobile.
The new Arctis 3 Bluetooth is available now globally for a new lower price of $99.99 / €129.99. I think the price is good value for money.