Latency is still the most critical factor, so before you spend your money you need to know exactly what kind of games you play. If you're into competitive stuff like Counter-Strike, Valorant, or some battle royale where milliseconds matter, a regular Bluetooth headset will put you at a disadvantage - most of them have like 30-50ms of delay, which doesn't sound like much but it makes a difference when you need to react fast. Now, if you play RPGs, single-player, strategy, that kind of chill game or even casual multiplayer, Bluetooth latency has improved a lot in recent years and you won't notice anything bad.
Sound quality also depends on your budget. There are cheap gaming headsets that are frankly disappointing, but invest a bit more and you'll find decent options without breaking the bank. The advantage of going Bluetooth now is you're not stuck to your PC with that annoying cable, it works simultaneously with your phone and computer on most models, and the battery life on these things is way better than it was a few years ago. Here at home I end up using wireless headsets for all kinds of everyday stuff and honestly the convenience is insane compared to having that cord always in the way.
If you want something with good value for money, look for the brands the other answers already mentioned - they have solid models for people who aren't doing professional competition. But my honest recommendation is: if you play competitive, invest in a wired headset or a USB dongle for zero latency; if you play casual, Bluetooth is more than fine in 2026.