The PC section requires everyone to use a headset. Everyone is on the equal footing.
EDIT: Even with “inferior” hardware, the PC section is almost always skill based. I got my first premium headset ($75) at a LAN, won it using a $20 headset. Also got my first premium mouse ($45) at a lan, won it using a $15 logitech. Also got my first premium mousepad ($25) at a lan, won it using… nothing. Actually I think I was using a piece of printer paper but w/e. IIRC most of that was won using a laptop that was absolutely terrible. Nickname can attest to how horrible it was.