One of the key aspects behind the success of Xbox Live is that a headset is included with every Xbox 360, this won't be the case with Xbox One (although PS4 owners will find a headset in the box). However, Microsoft lead planner Albert Penello has said this may change before the console's release.
Addressing a question about headsets on Xbox One on his Twitter account he commented "We've heard the feedback. Looking into it."
Microsoft opted to exclude a headset from the Xbox One due to the inclusion of a Kinect sensor with every console. The official headset is currently slated to sell separately for $25. Some are concerned about abusive language and insults sent over Xbox Live using Kinect will be heard by family members and so on.
Although Microsoft is taking steps to reform the Reputation system, and how people interact, on Xbox One.
Penello also said a spectator mode for Xbox One is a "great idea" adding "Lots happening now to get to launch but you never know!"
It's should be noted that his comments come on his personal Twitter account and may not be adopted by Microsoft.
As of right now, Xbox 360 headsets are not compatible with Xbox One although Microsoft is believed to be considering a work-around.
PS3 headsets will be compatible with PS4.