The elastic inner headband poses absolutely no strain to the top of the head. You can change its tension by adjusting the Velcro straps, but I don't think you'll feel the need to do so as the comfort level is constantly great. Add to that an exceptionally soft pair of ear cushions and a carefully adjusted clamping force and what you get is a superbly comfortable headset; one that will sit on your head for hours and hours at a time without ever becoming uncomfortable. Just as important is that the fabric that covers the cushions lets your ears "breathe" a bit, reducing the chance of them getting warm or sweaty. That's certainly something to keep in mind before you decide to replace them with velour or leather cushions.
The outer headband and ear cups are made of plastic, and that's one of the few details about this headset that bothers me. The chosen plastic is thick and firm and doesn't make the device look or feel fragile at all. On the contrary, I stuffed it into my backpack daily without a worry in the world. It's just that when shelling out $100 on a headset, you expect more premium materials. On the plus side, the matte-black plastic looks stealthy, so you won't look like a clown when you're walking down the street with the Arctis 5 on your head, and it doesn't smudge easily.
Overall, the comfort level is amazing and the build quality is very good, although not completely in line with the price material-wise.