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!"
Yep, fully programmable is the key here. And you need a good platform to work on.
You will NEVER see a competent user on Android or WinMo (or even Symbian) running stock. Most of us are busy experimenting with different GUI and app to suit our preference and needs.
e.g. Manila 2D (extracted from HTC Opal ROM) totally transforms WM6.1 into an iPhone killer