Overall I'm quite happy with these, both as general use headphones as well as gaming.
I've owned the original Sony Pulse headset from the PS3, along with some Razer sets, and I've always found them ranging from horribly uncomfortable to manageable at best, but this pair beats them all for comfort. They're super light and as a result don't need to squeeze as tightly.
Sound quality is quite clear. Not audiophile-grade, but the PS5 Tempest Audio does sound pretty impressive when properly implemented in games. I wish Sony would implement profiles for when you want 3D audio turned on or off, as not all games are great with it, probably because only some notable games were patched for it. New PS5 titles like Spider-Man do a great job, but others can sound a bit spacey. This isn't a headset problem, but specific to PS5 3D audio. It'll likely sound great in all PS5 games going forward. I'm happy with clarity and sound for music.
Mic has been clear so far too. Being able to turn monitoring on/off to check is really nice.