Was browsing TGGC and saw they were selling this for $120. I suspect this is a pre order as the release date is Tuesday 16 Mar 2021. Xbox will be releasing an update on the same day which will give additional control over accessories such as headsets.
Blurb below copied from another site:
Game loud and clear with the Xbox Wireless Headset, surround yourself with spatial sound technologies including Windows Sonic, Dolby Atmos, and DTS Headphone:X. Auto-mute and voice isolation reduce background noise and allow for crystal-clear chat. The flexible, lightweight design with an adjustable headband makes for a more comfortable experience during extended play sessions while rotating earcup dials provide a quick and intuitive way to adjust volume and game/chat balance.
Fine-tune your headset with the Xbox Accessories app for a customised audio experience. Pair directly to your console with Xbox Wireless radio without the need for dongles, cables, or a base station, and connect to your mobile device with Bluetooth® for on-the-go music or chat.*
Features:
Customised audio experience
Fine-tune your headset with the Xbox Accessories app for a customised audio experience.*
Comfortable design
The flexible, lightweight design with an adjustable headband makes for a more comfortable experience during extended play sessions while rotating earcup dials provide a quick and intuitive way to adjust volume and game/chat balance.
Wireless Pairing
Pair directly to your console with Xbox Wireless radio without the need for dongles, cables, or a base station.
Surround yourself with spatial sound technologies including Windows Sonic, Dolby Atmos, and DTS Headphone:X.*
Use auto-mute and voice isolation to reduce noise interruption for crystal-clear chat. Adjust your volume and game/chat levels with the rotating earcup dials.
Flexible, lightweight design with an adjustable headband. Enjoy up to 15 hours of battery life with the internal, rechargeable battery.*
Connect to mobile devices via Bluetooth® for on-the-go music or chat.*
Fine-tune your experience with the Xbox Accessories app.*
Hotspot
Supports spatial sound technologies including Windows Sonic, Dolby Atmos, and DTS Headphone:X
Auto-mute and voice isolation
Auto-mute and voice isolation reduce background noise and allow for crystal-clear chat.
Connect to mobile devices
Connect to mobile devices via Bluetooth® for on-the-go music or chat.*
Internal, rechargeable battery for up to 15 hours of battery life*
Flexible, lightweight design with an adjustable headband
Rotating earcup dials to adjust volume and game/chat levels
shows $130 for me (QLD)