Based on the testing we carried out, we feel the Sierra represents a solid value. The Zulu 2 is flagship, with a higher price, so we would qualify your buying decision based on the amount of flying you expect to do. For long trips made on a regular basis and if Bluetooth music is your plan, the Zulu 2 may be worth it. For casual flying and training, the Sierra should serve you well. With the money you save, you might fix the 3G as a backseat or spare set. I bought my first headset based on my CFI’s recommendation. It was a middle-of-the-road, passive model and it got me through my private certificate, but it wasn’t very comfortable. A year or so later I bought another one after seeing it at Oshkosh. Again, it did the job, but as I flew more and more I realized I needed something better. I looked again at Oshkosh, trying every headset at the show. I wanted ANR but worried about the price. I wanted comfort but didn’t want to spend more than my annuals cost.