A:Answer Both, even at the same time. Headsets as well as long as they didn't require a dongle to be plugged into the xbox.
It will work with any wireless accessory for the Xbox one through series s/x and it works on Windows 8 through 11.
You don't have to but I would recommend you also install the "Xbox accessories" app from the Windows Store. It allows you to remap buttons, setup a headset EQ, update controller & headset firmware etc all over the wireless protocol.