Depends on how much you’re willing to spend. Any headphones will work with 3D audio through the controller but you’re stuck with Bluetooth and the controllers built in amp which is just okay. If you’re looking to spend, you need to buy a PS5 compatible DAC like the Atom DAC+ and then whichever amp you want. Any decent open back headphone will work with this setup. This is my personal setup and it works great in games where 3D audio is well implemented.