Let the hive mind of Engadget get that for you.
"I've found myself using my PC for a lot of conversations lately, and I'm also considering recording a podcast to share with anyone who will listen. There are tons of USB headset / microphones out there, and I'm hoping someone has some solid recommendations based on experience. I'll consider both headsets and standalone mics, by the way, but I'd like to keep the bill under $100 if possible. Help!"
At this point, as long as there's one format, that's all I care about.
However, I wouldn't discount Blu-ray just yet. PS3 could be a big booster for the format. This Christmas will be a big indicator of which format will win.