I've tried active cancellation headphones, passive ear muffs (including $100+ extreme models), ear plugs, etc. They don't cut it, neither in terms of effective

I've tried active cancellation headphones, passive ear muffs (including $100+ extreme models), ear plugs, etc. They don't cut it, neither in terms of effectiveness, nor -- with the muffs -- in terms of comfort. I also am in the same boat as chollida1, in that surrounding activity -- including visual -- distracts me. I think the point of the original post, in part, is that the costs are incidental compared to the overall expense of the role. Don't nickle and dime your employees -- your coworkers. Treat them as professionals and give them the tools they need to get the job done. If you're afraid they are going to ask for things that are counter-productive, you're not doing your hiring correctly.