I disagree, there are mice which are good quality and mice which are bad quality, generally the 'gaming' mice are good quality with good sensors. I tried to play tf2 on a £5 mouse and the thing was just awful. You can be comfortable with a mouse which gives you worse results than a different mouse, just due to getting used to it. You might not notice the problems it is causing (it is pretty hard to tell whether there is acceleration or smoothing without specifically looking for it). The first mouse I suggested is not a 'gaming' mouse, but it is one of the best mice around in tracking.
I was extremely comfortable with my Logitech G9 on the worst mouse mat possible, because of this I thought that I was playing the best I possibly could. When it started breaking I bought a DA 3.5G and a good mouse mat and it felt awful. After a while of adjusting I was amazed I managed to play on my previous set up...
It is the same kind of thing when people say that net settings (interp and the like) and smoothing make no difference in game...
We are not talking about quality here. Of course quality matters. I just said that all the mice being advertised as "gaming" mice aren't necessarily the best mice for a particular person. They are very often overpriced and offer gimmicks instead of sensible features. People ejaculate about high and adjustable sensor resolution for instance because that has become the flagship parameter for "precision" without even checking the sensor or most important of all USB polling rates and so on.
Speaking of "high quality" - I think I told my story about the Razer Diamondback already. Left mouse button started locking up after like 3 weeks, the silicon lined sides started wearing off shortly after - clearly superior build quality. My Icemat Syberia headphones broke (I mean, the plastic, the still worked after some gluing
after falling from a height of around 1m...
That's why for instance any Sennheiser headphones will be better "gaming" products than ones actually advertised as "gaming" products.
So again - buy GOOD quality stuff but stay away from anything that is being marketed specifically to gamers (in most cases) because it mostly focuses on gimmicks and "progamers'" needs to compare dick sizes ("Duuuude, my mouse has over 9000 dpi!").
P.S. Acceleration and smoothing are performed software-wise i.e. with drivers and don't have anything to do with the hardware. Even if a mouse has shitty drivers (incidentally the worst drivers I've ever seen and wrote about as well were Razer drivers
there are ways around it.
The best mice are often advertised for gamers though, even though they try to advertise the stupid features such as dpi, they are actually good mice. The mx518 and deathadder are both advertised as gaming mice and are the mice I would recommend other than the intellimouse 3.0. Of course you have to do your research because most 'gaming' mice are rip offs but that is the same with any product, the difference with mice is that there aren't really any other alternatives than the one I suggested.
Gaming/non-gaming headsets and headphones are a completely ball game than when comparing gaming/non-gaming mice, you don't get companies who make good mice really for anything other than gaming (the intellimouse 3.0 being the mouse that breaks the rule), it's not a good comparison.
Acceleration is often due to shitty firmware and if the mouse firmware isn't updated by the company then it might as well be a hardware issue. There are a lot of mice with 5-10% negative/positive acceleration. Oh, and I meant prediction, not 'smoothing' to be pedantic.
Oh and on a dpi note, some mice struggle on their max dpi so I would try and avoid setting it, since it isn't needed anyway.