No one can really tell you which one is more comfortable because that is just a matter of opinion. but most people who were headphones for extended periods as i (audiophile) we prefer REAL leather or REALLY nice artificial leather. and foam that is not very dense. stay away from fabrics if you are going to do long session. they are comfortable but they absorb sweat and can cause a friction rash (light raspberry) along your ear.
unfortunately there are no gaming headphones that are of that criteria mentioned above, so you would have to do that yourself.