The cable quality is surprisingly variable - apparently the insulation on cheaper cables is some form of non-heat resistant plastic that doesn't have the resilience to flexing that the more expensive stuff has. Opening them up shows a lot about the costs of construction - the Peltor stuff has fully sealed boards and the like whereas the cheaper sets don't. The other point of difference with the more expensive brands is in the mounting and sealing of the foam around the microphone elements and of the microphones themselves.
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