Let the hive mind of Engadget get that for you.
"I've found myself using my PC for a lot of conversations lately, and I'm also considering recording a podcast to share with anyone who will listen. There are tons of USB headset / microphones out there, and I'm hoping someone has some solid recommendations based on experience. I'll consider both headsets and standalone mics, by the way, but I'd like to keep the bill under $100 if possible. Help!"
My original stance was (and remains), let's get more details before we grab our pitchforks and burn down the Ishikawa Manor. I just watched the trailer, and it struck me as far more "weird" than "erotic." Perhaps the sexual element is more in the eyes of the beholder than anything else.