If you don't want to spend extra money on a headset after buying the Xbox One, you'll be happy to know that the Kinect will also back up as an alternative to the microphone/headset. There's no official word on the quality of the Kinect microphone, and you'll have to listen to players through your TV unless you have a pair...
Unlike the Xbox 360, the Xbox One won't come with a headset, and you'll also have to separately buy other accessories if you want to get the most out of your Xbox One experience. At launch, they'll be a few accessories available to you. Firstly, and probably the most needed accessory for those who want to be able to taunt...