Im in the market for some electronic ear pro.  Looking to spend around $100.  

So far I've looked at the Howard Leight Impact Sport (they have a 3.5mm jack, 22db NRR), The Walker XECL (they have a 26db NRR, look sweet, but have heard not so great reviews on the previous model), and the Peltor Sport Tactical 100/300/500 (22-26db NRR, these just look a bit thicker than some).

How much can you tell between 22 and 26 dbNRR?  I'm kinda between the HLs and the Walkers

Ive used the search function but just haven't seen much on the XCELs.  Thanks!

I've owned a bunch and been disappointed in everything but MSA Sordin.

But you aren't going to get them for $100.

I've got the Peltor Tactical Sport 100s (I believe). I like them. I would recommend upgrading to gel cups (I bought Sightlines) and make sure they are the right ones. The cups for Peltors differ slightly in some models. I'm not sure how great the battery life is, I've never wore them for a full day. I always keep spares with me in case the batteries die. The Howard Leights are slightly slimmer, but I have no issues with a cheek weld on a rifle or shotgun.

My favorite are Peltor but I have 2 pair of the Walkers and they are very good as well. Either one you asked about are good to go. None of them are great on indoor ranges though. So if You shoot a lot indoors, You need a set of "Foamies" (Plugs) under your Over ear pro. Take it from me, with major hearing loss from years of shooting competitively for the Army. You need it.
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I've been fairly happy with my Peltor Sport 100's. I recently ordered 500's so I could bluetooth them to my phone. That will make it easier to fly my drone and shoot.

My first pair of electronic ear pro were the howard light impact sports.  They served their purpose and they did okay.  I have since upgraded to peltor comtac iiis(on my helmet for comms) and sordins supreme pro-xs for normal range trips.  If you can save up the money it really is worth it in my opinion for either of those two.  However, if you want to stick with your budget im sure the howard lights will serve you fine.

Cheaper headsets use clipping instead of compression and it can be really annoying.
Sound quality suffers drastically too.

are you able to remove the mic boom from the cometic iiis?  don't need to operate operationally, but i was thinking that it would be nice to have

I used the HLs for a while and they worked for the price.  Last year I picked up a set of ComtacIIIs and wow worth every penny.  I now have a second set.  And yes, if you get a comms set you can pull the mic when not needed and just velcro up the pigtail when not in use

concur. I love my MSAs. They sound better than my Peltors

That said, Howard Leights are great and affordable. They're even better if you throw on a set of Noisefighters ear cups.

I have some Walker Quads, and appreaciate that they have good direction detection, but out of the box their sound quality isnt as good. Noisefighters made them into a pretty good headset, but you're looking at a grand total of $130-$140 between the gel cups and teh headset itself to get them there.

yessir plugs in and out no problem

You can get a pair of new old stock sordins off eBay for around $150 give or take. They mostly have the old lemo comms connector but that doesn’t matter if you aren’t going to use them

Howard Leight Impact Sport can be, "upgraded," easily.  Well, this can be done to most muffs.   Remove the ear piece.  It is held on by several plastic tabs.  Once two or three are released, the pad will pop off.  Then, pry off the black edging that has the retaining tabs on it. (Pry from the outside, as not to damage the retaining tabs)   I find that the bottom edge releases the best.

  Remove the foam barrier.   You will now have access to the interior of the ear cup.   Find an old gun case and remove small pieces of the closed cell foam.  Old upper or rifle shipping boxes work great.   Pack this foam into every possible space.  Replace the foam ear piece, edging and ear pad in reverse order.  You will notice a significant difference in sound reduction with the microphone off.  
   Try one side, and test out with a radio on.  Compare the two sides.  You'll like it.  

  No issues with heat or anything else.  I've done this to several units over several years.  

ALSO, the new model Impact Sport with the improved reaction time, seem really nice.  

Before my MSA Sordins, I used to have other cheaper ones. I never liked the more popular Howard Leight's with the square ear style... Went to Peltor Sport and bought some 3M gel cups, which made them pretty damn good...

BUT, the winner is the MSA Sordins. I bought the 'neck band' style and I friggin love 'em. Yes. All your questions, yes. They fit comfortably. They fit well over a hat. They can even fit under a helmet (assuming you have pads moved as needed, etc). They just are better sound and comfort.. Of course, being that summer is approaching. I still fall back to using the cheapo ear-band plugs (like Hickok45 always wears, whatever their called). Because I sweat, lots. As much as I love my new sordins, I value not overheating when it starts getting 80+ outside. I know, I'm a p***y :P

Peltor Sport Tacs are OK.  Replace the ear cushions with the gel type (which will push you over $100).

Be prepared to augment, as in ancillary earplugs, your earphones in an indoor, closed environment.

Earplugs cheap; your hearing priceless.

That’s so odd. I don’t doubt you at all. But I think my Peltors sound better than my Sordins.

I have gel cups on the peltors and those gel cups with the cut out for wearing glasses. They are equal in comfort, at least to me.

OP, I’d recommend saving up a bit more and going Comtac 3’s or Sordin’s. I also have HL’s with gel cups and while they are good, they are no where near the other two. Just keep looking for deals. I got my Sordins off of fleabay for $140.

I have a set of behind-the-ear electronic Peltors, a set of behind-the-neck Sordins, and a set of over-the-head TCI/Sordins.

I like the behind-the-ears approach, because it causes little or no interference with helmets and/or hats.  YMMV.

I have little field experience with any one of them, but I DO have range experience.  They all will work as far as hearing range commands, and suppressing outdoor rifle/pistol sounds.

I believe that ALL users will benefit from auxiliary ear pro (such as earplugs) in a closed shooting environment.  I have ZERO doubt about that.  Period.

As far as being tactically useful, I am all ears.