For what it's worth, and considering the requirements about comfortable and a 'decent' sounding mic, I think one of Heil's 'BM-10' boom mic/headsets was the cheapest -good- device I've ever used. That goes back quite a few years though, and my 'requirements' were different than yours.
At one time Heil's stuff was very much 'adequate'! Had a reputation of being both 'good' and 'cheap'...sort of. I'm afraid his stuff isn't so cheap anymore. Or maybe I'm just cheaper?
I'm also NOT one those so-called 'audiophiles'! I think a good mic shold make you sound exactly like you sound in person, I don't need any 'enhancements', I couldn't care less about impressing others. And a 'broadcast' quality sound is just not a realistic idea for CB/ham radio.
So, take this for what it's worth...
- 'Doc
And as for PC audio equipment, there's so much variations with that that if/when I need such a headset, I get the cheapest thing I can find at 'Wally World'. Some of that stuff really isn't bad at all.