The Cougar Megara's audio specifications are nothing out of the ordinary. With a frequency response of 20 Hz to 20 kHz, it offers up a pretty standard spectrum most mainstream products adhere to, which is also reflected in its fairly affordable price tag. Thanks to the low impedance of 16 ohms, you don't need to turn up the volume as far for the Megara to become quite loud.
When listening to music, it quickly becomes apparent that the Megara is pretty heavy on the treble and mids, while the bass is somewhat flatter. As you turn up the volume, the prominence of the highs keeps rising as well, and to a point where a little distortion and noise are present and the bass is drowned out because it can't keep up. So it is best to keep the volume at a humane level for such a purpose.
When playing games, aspects other than pure audio quality become more important. Both microphones are very clear, suffering from no noise, which is important when communicating in the heat of virtual battle. Interestingly enough, the boom microphone does pick up ambient noise more than the in-line microphone. This is due to the use of an omnidirectional microphone, which will pick up audio from all around it. As the boom is quite compact, this is a compromise that had to be made by Cougar in the name of portability.
As gamers will be more interested in hearing what happens in the high and mids, for footsteps, virtual gunfire, and doors opening, for example, it is understandable that the bass is not so much in focus. With that in mind, the Cougar Megara actually makes for quite the good gaming headset.
In terms of comfort, the Megara shines with a snug but comfortable fit. The silicon hooks are soft enough to fit inside my ear cups without too much pressure, which means one can wear them for prolonged gaming sessions without issue. While Cougar does not mention the weight, they are light enough for there to be no noticeable downforce due to these units. The left side with the boom microphone is also only a tad heavier, but definitely not by enough for it to be an issue.