Summary: I've owned various different headsets over the years and so far, this one from Corsair is the best one I've owned. I used to only use analog headsets because I just couldn't find a decently working USB headset. I went out on a limb with this one and I'm pleased to say it surpassed my expectations.
Pros: I found these to be very comfortable. The microfiber-covered memory foam earpads and padded headband have suited me well over many hours in BF4 and WoW.
Cons: I don't really have any complaints with this headset. Corsair has yet to let me down.
Summary: I bought this headset to replace my Turtle Beach Z11 that I got a year ago. The Mic on it died and it was enough of an excuse to warrant the purchase of a new headset. I had my eye on this even before the V2 rendition was released, so naturally after some browsing around doing comparisons of other headsets I settled on this one.
Pros: Sound Quality (BF4, Headphones option with surround setting...very very nice)
Cons: Software is not as easy as it should be to get working correctly and directions very unclear. (see other thoughts)
Summary: I strongly recommend this headset. The sound quality is fantastic for both gaming and music. I've found that audiophile 2+ is my EQ preset of choice for most uses.
Pros: 50mm drivers provide excellent, crisp and clear sound reproduction from highs to lows with no distortion. The frequency response is impressive. The emulated 7.1 surround sound is very accurate. The mic sound quality is quite good. The software drivers work well (at least on Win7), and comes with a nice array of preset equalizers. You can easily enable/disable the 7.1 emulation from the software window. Overall they are very comfortable and well-built.
Cons: It takes some configuring to get the volume under control. I have to turn down the volume settings within most applications to somewhere around 50% to make the headset volume control range reasonable, otherwise they would be too loud as other reviewers have stated. The area around my ears does get a little warm after long gaming sessions, but it is to be expected with comfy memory foam padding.