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My old headset finally 'gave up the ghost', and I found these on sale for $63 USD at Amazon (usually in the ~$80 range). They have THX complete 360 (virtual) surround sound built into them and sound fantastic for this price point. They also do very well with music, and I would guesstimate that noticeably better music headphones would set you back $300 USD or (much) more. I'm talking something like a nice set of Grados or Sennheisers with a good headphone amp. That said, something like that are headphones only (no mic) and thus do not cater to gaming and voice communications like the Krakens do. I do notice much of the detail with the Krakens that is common with high-end headphones.
They have a 3.5mm aux connection but come with their own USB DAC, which gives them the power of USB for directional audio while still being compatible with a wide range of phones and other devices (although they will revert to stereo mode without the DAC). This means, of course, these won't be a contender if you're looking for wireless. Their cushions are made of memory foam with a cooling gel layer, and I've found them to be very comfortable. The headband doesn't apply too much pressure either. With some experimentation and the addition of a dead cat wind shield, I got the mic working consistently with Discord voice activation even with a floor fan blowing in its direction. Pretty good stuff.
Their primary downside - they require a bit of tweaking/configuration on the front-end. I would not consider them 'plug-and-play' if you want all of their advanced functionality. The biggest initial hurdles are downloading the right software (Synapse 3 instead of the older version) and realizing there is a firmware update for the DAC. It's also helpful to note that there are separate volume controls on both the headphone cord and the DAC - these should be turned up to 100% so that the main volume control on the computer will effectively be the sole volume adjustment. The confusion with their intial configuration is why their reviews are mixed. In addition, it would have been ideal if these had a removable/replaceable cord.
TL;DR: these are a nice headset for the money, and with some configuration will give you everything you'd want for gaming and voice comms (Discord, in-game, etc.). Even the music/audio of WitP:AE sounds amazing with these. I can't comment on their longevity, but I picked up the $4 USD 4-year protection plan to help mitigate that unknown.
