Let me just state a few things before we get started:
1st - Pretty much all surround sound headsets are for gaming and come with a mic
2nd - Surround sound headsets are better at sound location than regular 2.1 cans but cannot reproduce sound as accurately
If you don't have an issue with noise level, speakers are the way to go if you are playing video games. Otherwise 7.1 headsets are neither the best sounding or the best surround sound.