Just got this in today from talkingheadsets.co.uk: MSA gel ear cups. I ordered these a few weeks ago together with a Nexus U-94 U/A PTT. Unfortunately they forgot to ship the ear cups when they sent out my order and it took them until today to get these out to me.
First impressions were that these are indeed very comfortable to wear, more so than the standard ear seals. They are made out of gel inserts and are heavier than the stock foam inserts. I wear glasses and although I didn't have any problems with the other inserts, these feel even better. Actually I don't feel them at all when I wear them, which is great.
Definitely worth upgrading to these ear cups, especially when you consider their low price.