The Epos Impact 400 headset is being reviewed by various outlets, with some finding it to be a budget-friendly option that doesn't cut corners. The headset's performance and features are being evaluated, although it's unclear how it compares to other models, such as the EPOS Impact 460 or the EPOS IMPACT 800 Series. Some reviews focus on the headset's use for calls and work, while others consider its suitability for music and media.