The Xbox Wireless Headset is here, Microsoft's first official audio accessory for the Series X and Series S, and it's fantastic. The £90/$100 headset packs in an astonishing amount of features and quality for its relatively affordable price tag, and it may be one of the only first-party headsets for any system that I'd actually recommend.
The standout feature for me is its multipoint wireless. The XWH comes with Microsoft's proprietary Xbox Wireless, allowing a wireless connection without the use of a dongle, but the headset also comes with Bluetooth 4.2. The neat thing is that you can use the headset with your Xbox and your phone simultaneously, making it easy to listen to music while playing games, or chat with your mates on Discord while playing a cross-platform title. Of course, having two connection methods available also provides a great degree of flexibility – I'm using it now, listening to chilled hip-hop beats in the garden while hammering on a mechanical keyboard, and later I'll be using it to play Rocket League and Tetris Effect in the living room.
The only issue I've discovered after a few days of testing is that the headset will cheerfully activate your Xbox Series X/S each time it's turned on, so consider disabling this feature if you're trying to minimise energy wastage. It's also worth noting that the headset doesn't require a dongle for its Xbox connectivity, which is convenient but means that you don't have a 2.4GHz USB dongle that could be plugged into a PC or PS5 (more on that later).