Its all a matter of preference, a perfectely fine headset for person A might not be the right one for person B. You can get headsets with ANR for super cheap on EBAY, but they will be no name headsets that probebly will not last long (but they may, who knows). If you pay around $300 for a ANR headset, it will probebly be a quality one, just maybe not the most comfortable. When the prices get up above $500, then the sets get pretty confortable, and of course they will have ANR.

Now when I say comfortable, its merely opinion, just something that I have observed.