For listening to music and watching movies on a PC, I prefer headphones. Years ago, I bought a Sennheiser HD 280 PRO, which I like very much. It sounds good and really attenuates external noise well (32 dB).
Sadly though, the earpieces were disintegrating after years of service. As soon as the covers of the foam began to tear, I fixed it using cyanoacrylate glue. That hald for a while, but later it started tearing in another spot.
Luckily I discovered that you can buy replacement earpieces. It wasn’t immediately obvious how to put the replacements on, but I found a youtube video about it. After the repair, it’s as good as new:
In 2016 I took these headphones to work as the only way to get noise reduction in an open-plan office.