A quality gaming headset matters because teenage boys actually use them constantly and a cheap version will either be uncomfortable or sound terrible or both. The sound quality should be balanced rather than artificially pumped bass that gets fatiguing quickly. The construction needs to be sturdy because these get transported and knocked around extensively. Comfort for extended wearing is essential because he will be using these for hours at a time. Features like noise cancellation or a good microphone add value if they actually work rather than being gimmicks. A decent gaming headset is the kind of gift that gets genuinely used and appreciated because it directly improves his experience.