Best wireless gaming headset you have personally tested?

Ideally under 200

I have a arctis 7 wireless headset and i have to say its pretty awesome

This would be my recommendation as well

That's what I'm looking at buying as well - was hoping someone else would have suggested it.

How's the comfortability? Is it fabric or leather?

Fabric as for the comfortability it depend on the person but for my part i can go on for hours without issues lol

Personal favourite has been the good old Logitech g930 (g933 is shit). I've never heard footsteps so well, but sadly that headset passed away after 3 years of heavy duty use.

Arctis 7 is trash compared to g930, and has really bad sound quality. I guess they're okay-ish for pure gaming but the sound is very muffled.
I currently use the HyperX Cloud Flight as they're as close as u can get to Logitech g930. The mic is shit but everything else is actually very good, especially with a little bit of equalizing they sound very good.