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!"
Not terribly surprising. I think most people who would be interested are already picking up the BD-UP5000 at a sweet deal right now.
I really enjoy my 5000, so I hope Samsung continues to support it. Recent firmware updates suggest they will, but we're all still waiting on that "big May update" to fix the major audio issues.