Ya Microsoft ha hecho oficial su lista de dispositivos compatibles y no compatibles para el cliente Lync de Mac.  A continuación un listado de dichos dispositivos:

Community Confirmed

Jabra

GN 2000 Netcom USB headset running latest Jabra firmware (1.0.0) (MacBook Pro, Lion, toml)
410 SPEAK – Speakerphone works running latest Jabra firmware (1.0.0) (MacBook Pro, Lion, toml)

Devices reported to work but need confirmation

Microsoft
LifeChat LX 3000

Logitech
Logitech USB Headset H330
Logitech Gaming Headset G330
Failed Devices. Please include problematic experience

Catalina (beta) – Microsoft USB Handset. Need to test with RTM device. No audio at all, acts as if the default device but fails to actually work. (MacBook Pro, Lion, toml)

Para mas detalles – more details:

Dispositivos confirmados para Mac:

http://blogs.technet.com/b/uc/archive/2011/09/02/what-devices-have-been-certified-for-mac.aspx

Article – Articulo:

http://social.technet.microsoft.com/wiki/contents/articles/lync-for-mac-2011-devices.aspx