Just remember it is *virtual* surround from a stereo source. I bought the first version headset last year for $60 just for the convenience of wireless and having a nice and comfortable over the ear set for the few times I use it. It delivered about as I expected.
PSN ID: sled_dogs76 60" Pioneer Kuro Elite PRO151FD, Yamaha RX-V3900 A/V Receiver, Oppo DV983-H player. Coming soon: 2 Seaton Submersives from Mark Seaton
I'm not much of an audiophile so I won't be able to tell the difference really. Hell, I'm impressed with my $25 headphones haha. Yeah I'm gonna use it with my Vita too! Pretty awesome looking as well to bring around.
Picked them up today. They work well with iPhone 4S and they improved the virtual surround sound from last years model. The build quality is fantastic. The bass impact tech can be to much so I have turned down to around 20%. These also sound very good with music an movies. Sony made these to be all around good headphones can't wait to try them with a VITA later this year. Hopefully the next model will be even better and be for the PS4