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!"
What a joke, you simply can't make SD look like HD, no matter how much you fix it up.
But hey, if you're stupid enough to pay $50k for a DVD jukebook with an ugly UI, then I'm sure you're stupid enough to buy a 5k DVD player that can't play Blu-ray Discs cause your integrator told you that you can't tell the difference.