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Who makes them? If they are new and not a worldwide brand manufacturer like Creative, Logitech etc, then chances are they wont make an appearance for a little while and will only be available from pc specialist sites who are willing to import stuff. If that is the case, they'd need to be exceptionally good to ensure they sell due to the lower profit margin.
I think my best value option is the PC350 because it comes in a package with an awesome soundcard and makes everything a lot cheaper. On the other hand the Razer Barracuda and a soundcard.
Personally I'd go for a good soundcard and a decent stereo headset or some quality headphones any day of the week.
The PC350 & Xonar Xense bundle does look great. Sennheiser worked with Asus to come up with some custom gain settings for the PC350's so they should perform very well together.
I've been using a cheap Xonar soundcard with my hifi headphones and the sound quality and immersion is really very good indeed. Have just decided to splurge on a more 'up market' card (Auzentech Forte) to get the most out of my 'phones so can't wait to hear them in action!
I'm sure if you go for a headset & soundcard combo you'll be very happy with the results
Yeah this is my choice. PC350 + Xense. Like you said they have literally been made for each other, and I have heard the reviews on the standalone PC350 don't even come close to what this soundcard/headset combo can do.