1st, get this Bose QuietComfort 45 Bluetooth Wireless Noise Cancelling headphones for $250
2nd, download and install the Dolby Atmos for headphones app (currently on sale for $15). Connect the headphones to your Xbox Controller via the the included 3.5 mm cable and then run the Dolby app and configure it for headphones.
3rd, In sim under SOUND, change the COMMUNICATIONS SELECTION to Headphone simulation. You will hear pin drop. See screen shot below
