Short version:
I own this headset for a few months now.
I've bought it for gaming and music.
The sound is by far the best aspect of the headset.
Build quality is poor, comfort is acceptable.
Longer version:
Upon opening the package the elastic bands from the headrest were broken (first one, during investigating the other one broke to)
Thomann offered warranty repair, but I didnt want to send it back and be without a headset for weeks, so I repaired it myself. I disassembled the headset, replaced the rubbery elastic component with metal wiring. This leads me to "build quality".
The build quality is absolutely poor, it rattles, plastics are cheap and it feels a flimsy. But what do you expect from a <50EUR headset. The cable and mute/volume button on cable seem decent. The strain reliefs seem decent to. Internally the wiring is a bit messy, but I cannot compare it to another headset. I chose sound over build quality.. Which brings me to sound.
The sound is very crysp. The frequency range is very broad. I do not have audiophile hardware to test it on, but the soundcard on my PC generates decent sound (AAC / FLAC music). I like deep bass (not overpowered, but deep), this headset provides it. I like those relaxation sound clips (e.g. jungle and whales) and movie soundtracks. I wear it quite a lot and can recommend this headset simply for its sound only. Wearing means comfort...
The wearing comfort is average. Its light, that is good. But the earpads are of fake leather. I'ts still winter, but it can become sweaty allready... Its not a big issue. I have not found velours earpads of 11,5cm in diameter yet, but its recommended to spend the extra few EURO's.
I have not tested it anyway, my review is therefore completely subjective. I do have an above average interest and I think also an above average "ear" for audio quality.