Good headphones for gaming are not needed, but they most definitely boost the ability of being able to detect the enemy players when they are trying to sneak around and infiltrate the base.
A good headset is also much more comfortable rather than a less quality headset. They also produce much higher quality audio, which makes them much more worth it.
With the amount of time that a headset is worn I would recommend that a good headset is used for it will not only help you, but your whole team overall. Remember teamwork is what makes winners!