The PS5 can use lots of external USB devices including mice, keyboards, and even wired mics and headsets with sound cards.
The PS5 supports USB accessories like keyboards and mice (Bluetooth or otherwise), but what about audio? Sadly the PS5 won't transmit audio through Bluetooth. But USB is a different story. On a lark, I decided to test this out and hooked up a Blue Yeti mic to the PS5. Not only did the PS5 recognize the Blue Yeti as a microphone to record audio, but it also routed the audio output to the mic itself. It recognized and utilized the mic just like a computer would.
The same is true for wired USB headsets with built-in soundcards. I hooked up a HyperX Cloud II headset to the PS5 and not only did it transmit the audio through the headphones, but the PS5 actually recognized the soundcard and allowed Surround Sound 7.1 output.
So if you're a content creator or already have some higher-end audio/recording gear laying around, don't buy the Pulse 3D headset or even use the built-in Dualsense mic. Just hook up your own devices and see what happens.