Which of these headphones manufacturers is the best?

I was looking at the Astro's, Sennheisers, and the Trittons, but i am wondering which of the three is the best. I will be gaming on pc, xbox, and commentating for videos. I have a great budget of $300, which gaming headset is the best? like the A50's.Also, whats a good pci soundcard or external sound card that i can use to take advantage of these? preferably under $100.

Thanks!