first - the more bass you have, the less advantage you will have in fps games as bass covers footsteps.
if you want bass, the dt770 is a good choice and can be handled by many soundcards. closed can so is noise isolating. the dt990 is nice as well for open cans but you may want a good amplifier for them so it will be a bit tight on budget if you want a good mic but its still doable.
if you want something with just a hint of bass then going with sennheisers hd lineup (hd558 or hd598) is a good choice.
the best advantageous cans i can think of would be audiotechnicas ad-500x or ad700x however both are bass light so you may not like that about them. they are fairly easy to drive.
as for microphones, on the cheap end you could go with something like a co1u, blue snowball ice, neewer nw800 (great review on youtube you can watch on this) or other cheap mics. be aware that the nw800 may need a phantom power supply or interface. then there are some nicer mics like the audiotechnica atr2500, at2020 xlr (use with interface) or at2020usb. the blue yeti is nice as well if its in budget.
benefits of usb? convenient to connect. benefits of xlr, interfaces give you live listening to your own voice easier with exception: usb mics with a specific port for headphone output can also do live listening. otherwise, without this live monitoring there may be a delay.
keep in mind i would suggest a boom arm, shock mount and pop filter if you want to get serious. you may as well get it now instead of spending extra cash in the future once you get serious. mic should be right in front of your face about 4-6 inches away and slightly off to the side.
dont want a pro mic? get a modmic. it clips onto headphones and turns them into a headset.
as for virtual surround, if you want that then either your onboard would need to support it or i'd get a soundcard that supports it. razer has free software you can use as well but its the least quality out of your choices for that.
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