I can't think of a single case where the dual-headband design didn't result in exceptional comfort. The Cooler Master MasterPulse MH320 is no exception. The pressure that is applied to the top of your head is next to non-existent. You won't feel much pressure to the sides either since the clamping force is fairly light - not too light, though, so you won't have to worry about the MasterPulse MH320 falling off of your head when moving it.
The position of the ear cups is very rigid; they have almost no movement at all. Because of that, I had a couple situations where my right ear started to hurt after about two hours of gaming. Once I slightly readjusted the headset's position on my head, the pain went away. After a couple days of usage, I figured out how to position it for it to never start hurting me in the first place. That's just an adjustment period every new user of the MasterPulse MH320 will most likely have to go through. If the ear cups were placed on a couple of joints that would allow them a certain degree of movement in all directions, this wouldn't be an issue at all. Luckily, it isn't a big issue or even an unsolvable one, so there's no reason to complain about it too much.
Overall, when adjusted properly, the MasterPulse MH320 is a comfortable headset with a convincing build quality. In both of those aspects it offers more than you'd perhaps expect when taking into consideration the price bracket it falls in.