Nimbus3999 is made up brand for joke purpose. But, used image in meme based on real headset for sure. Headset name is Turtle Beach Stealth 600 Gen 2. It is wireless cool looking high-end and quite expensive headset. So, this is the reason why it used on meme.
Turtle Beach Stealth 600 Gen : https://amzn.to/2T3Pw8y