I got a chance to use the new Gold Playstation 4 headset for about 5 hours. My sister went out and purchased them at Best Buy late last night so I decided to cancel my pre-order from Amazon and give these a whirl before I made my decision.
Comfort wise, they feel pretty good. Very light and comfy. They are made out of plastic but are sturdy and I doubt they will have the same durability issues the Pulse Elite had. They fit my size 8 head well. Not too tight and not too loose. I haven't had to adjust them much after hours of usage. The ear pads seem to be made out of the same material as Sony's PS3 headsets which is a plus since they feel nice and soft against my dome.
For $99.99 I wasn't expecting the sound to blow me away and I was right. They sound good but not great. They have a kind of thin sound signature. There's a decent amount of bass but it's not deep and won't blow your ear drums. I like that they sound loud and don't really distort too much at max volume. On second thought, I'm not sure if it's slight distortion I hear with explosions or the nature of the thin sound signature. I had no issues locating enemies and other objects in games such as BF4 and COD: Ghost so that was a pleasant surprise.
Last of all, I had no issues with voice chat in games. I could hear everyone without issue even with explosions all around me. Although I must mention that I was in a party chat and a couple of buddies commented that they could hear me well but compared to my Astro 5.8 mixamp and a30 headset, it sounded a little "tinny".
As a gaming headset, I'd recommend the Gold PS4 headset. It does well with voice chatting, sounds good for a headset, surprisingly does a nice job with positioning and last of all, it is amazingly easy to hook up with no wires in sight.