Soundcore VR P10 Earbuds are specifically designed for gaming and offer low-latency audio through a specialized dongle. Users have reported that they work well with the Quest 3, providing a smooth audio experience that minimizes delay, which is crucial for VR gaming

I have the PrismXR Vega T1, works well and no problems: https://www.amazon.com/PRISMXR-Low-Latency-Connection-Compatible-Playstation/dp/B0CDH3SMDW?tag=7649-20

I'd recommend the Logitech Chorus for the Quest 3. It provides excellent audio quality with off-ear speakers that let you stay aware of your surroundings while delivering immersive sound. Installation is straightforward, and it doesn't add much weight to the headset.

If you prefer in-ear options, the Kiwi Design Q3 earbuds are specifically designed for the Quest 3 with custom cable lengths to minimize tangling. They provide good noise isolation and bass response.

For a budget option, the BoboVR M3 headphones attach directly to the headstrap and offer decent sound quality at a lower price point.

Just note that many Quest 2 audio solutions aren't compatible with the Quest 3 due to design changes, so make sure whatever you choose specifically mentions Quest 3 compatibility.