The expanded data transfer rate of the new Xbox One wireless controller allows for much more data to be transferred between the controller and in turn the Xbox One Chat Headset and the Xbox One console. Using the Skype codec on the Xbox One it is possible to capture and render speech at 24KHz which is three times the rendering sample rate and 50 percent capture rate improvement over the Xbox 360.
Based on the audio chat comparisons between the Xbox One and the Xbox 360 that Hryb provides it is easy to see that there is a significant quality difference between the two. While it also appears as if the Xbox One Chat Headset that will be bundled with the Xbox One is also of a bit higher quality than the one included with the Xbox 360, that alone does not deliver the improvement that the Skype codec appears to do for the Xbox One.
Read more here and listen to the difference.