The revolutionary headphones by Sony have a external audio processor that decodes 7.1-channel surround sound with Dolby Pro Logic IIx to create the realistic surround effect.
This type of headphone is very helpful for first-person shooters, racers and other games where sound awareness matters.
The headphone will have a unique three-point adjustable headband that should theoretically be more comfortable, depending on how many hours of game play you survive.
Unfortunately, these new headphones are only available in Europe and don't have a price tag yet.