Best Surround Sound Headset...and, Are They Worth It Anyway?

Hello guys,

I was wondering, between all of the headset manufacturers now, what you guys thought was the best surround sound headset for the Xbox 360. Price range I'm looking into the $150 mark, but can go to $200 if need be.

Also, are they even worth it? Is the sound that good? Or will say, the TB X11s suffice with stereo sound? I've always been interested in a headset, though, and having SS would be cool if it was worth it.

Thanks ;)