For me it's the Superlux HD681. Audiophile-quality sound for $25.
The deep bass, neutral mids, and near-perfect imaging and sound staging makes them ideal for games, movies, and music. It has an excellent pinna-related transfer function, so everything sounds like it's coming from in front of you and all around, rather than inside your head. Like being surrounded by speakers. In games you can pinpoint sounds with millimeter precision. And since they're so cheap, they don't have to be babied; when they break you just buy another pair and go about your day.
No joke, I've bought and returned $500 planar magnetic headphones that weren't as good as these. The only issue with them is that the highs can be a bit siblant, leading to harshness, but that can easily be EQed out or permanently fixed with a mod.
Seriously, just go buy a pair. I mean everyone reading this, even if you're not an enthusiast. They're so cheap, it's all but impossible to regret it.
Chevy Chase is the reason why I never made it past the first episode. I don't know what the show writers were thinking when they created that character. There's nothing funny about a rich, sexist, out of touch asshole.