Best Gaming Headset

[Remur]

What is the best gaming headset and why? Features are nice. Price isn't an issue.

 

[gamerk316]

Most audiophiles like myself have a VERY low opinion of any "gaming" branded audio equipment, since even $80 audiophile gear can easily outclass 90% of all gaming headsets.

Based on people I've talked to over at headfi.org, the Sennheiser PC360's are considered the best all around headset, though most would recommend a decently priced headphones paried with a clip on mic instead.