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!"
The pricing on the 50" is tempting, but the 58" and 63" prices are show-stoppers. No, thanks. I'll take a Pioneer Kuro over that. I am willing to pay the price premium for a 2nd Gen Kuro, but not for a Samsung.