I picked up the Logitech G430
just because it was on sale and it was the same price as the G230 in Canada ($60).
The headset is virtual Surround Sound enabled but can be turned off in the Logitech Gaming software (ugh). Still unsure if even having Surround Sound in the headphones (Disabled or not) makes it harder to hear enemy footsteps in game. The G430 comes with a usb adapter for the surround sound but if you don't care about that, you can just plug it in with the 3.5mm and it will still work.
It's comfortable and the quality is actually quite good although it could be a bit better. I haven't had that long to test out the mic. Apparently in reviews on amazon they say that the mic will cut in and out due to botched background noise detection. So far it hasn't to me and the mic quality is average at worst. Only had it for one day though, so I can't really comment on it's durability just yet. I'm also not the smartest when it comes to the technical aspects of headphones, so I can't really comment on that either.
Overall, great headset so far but $80 might be a bit to much for it.