as said above, the Tange Levin is a really good loose-bearing headset for the money - I ran one for a few years. Gene has a point about $100 worth of headsets in 10 years, but I still like King headsets (and hubs)!

Campy Records run about $65
Ultegra HD6410 - about $60
I would avoid the Stronglight Delta HS as I have heard of the needle bearing breaking down too quickly.

like kidtwisty said - don't go with a price thinking it will out-perform a lower cost item. Sometimes that may be true, but not all the time.