Is this for gaming? Do you need a mic?
If for gaming the conclusion I have come to after countless headsets over the years is don’t buy a gaming headset, you will get a better sounding headset for the money getting a non gaming headset. However non gaming headsets won’t have a mic.
For games that I don’t need a mic I use AKG712 Pro’s. These things are awesome. For games that do need a mic or when using an XBox I use Sennheiser GSP600’s. Both cost me about the same (good deal on the AKG’s) but the AKG’s are leagues ahead in sound quality and comfort. The AKG’s do need a stronger Amp/soundcard though.
There are options like modmic for adding a mic but I decided to have 2 headsets as there are downsides from what I read.
As for things like surround sound and THX, that has nothing to do with the headset itself. It’s all software. A usb headset might add those features automatically but there is nothing special about the headset, it’s part of the usb soundcard. These things can be achieved with any headset with the right software or DAC/Amp.