Offering a top-of-the-line optical sensor, Omron switches, DPI indication LEDs, and RGB lighting at $40, the XM300 is a steal for anyone looking for a light, fast FPS mouse. Now, there are some downsides. The XM300 does not have any on-board memory to store profiles in, so if you want to use it with a different system, you'll have to configure it anew once using Gigabyte's somewhat clunky, but well-equipped EXTREME software. Also, the implementation of the SDNS 3988 optical sensor is not the best, with a rather high liftoff distance that will mess up your aim if you don't lift the mouse up high enough. However, as far as I'm aware, this issue can be resolved with a firmware or software update, and at 40$, there really isn't another mouse with a similar feature set.
The XM300 is perfect for a right-handed palm grip, but you can't claw-grip it without large hands and finger-tip grips are just impossible. It has a full hard plastic body with rubber side grips to give you a better hold, and all its buttons have short travel distances; the left and right clicks are especially light and responsive. Like the buttons, the mouse itself is also light as it only weight 101 grams with its Teflon feet, which allows it to smoothly run over mats and most desk surfaces.
The XM300 takes the light and minimalist approach to being a gaming mouse and does so very well and at a low price point of only $39.99, which makes it a proposition of excellent value.