My headset is a Razer Kraken wired to a wireless PS4 controller. If your headset is incompatible / not an official PS4 / Xbox headset then you can get interference wherever there's a wireless connection. (So if your headset is wired to the controller there can be interference between the controller and the console, and if your headset is wireless the interference will be between the headset and the console).
It can happen for me whenever I use the internet on another wireless device near it - namely a phone. I believe only official headsets will not experience this issue. I'm not sure about PC though if the headset is wireless I imagine the issue is similar.
the crackling and popping occurs after the game has been played for a while and gets consistently worse to a point it just stays the same throughout.
Exiting the game and restarting cures it.
...prob some stupid ingame memory leak causing it....
...some of the fixes suggest going into sound properties, and changing the DVD quality down to CD quality....
Havent tried it yet myself, but going to try later and see.....
Right Click the speaker icon in the taskbar.
Select your default device and press Properties.
Under Advanced tab, you should have a dropdown for Default Format.
Change its value to 2 ch 16bit 44100Hz.