Well, I have reviewed Beyerdynamic products, and they are quite good, as you can see from my review of the Beyerdynamic MMX 102 iE and iDX 120 iE Earbuds. To say that the MMX 300 Premium Multimedia Headset is excellent is obvious, because it was originally developed as a headset for private aviation. So it is got that working for it already.
Yes, this is designed for online gamers specifically for FPS games, I believe. It advertises as being a way to hear opponents around you, which I have to admit would come in handy for a game where you don’t want to be surrounded.
Then there is the microphone which has some cool flexible thing on it. Apparently, this is made for taking out some background noise like computer fans.
All in all, it is a pretty good gaming headphone designed for fragging, which is exactly what you want. One thing that is interesting is how light it is, and you should be able to get it for $349 on the Beyerdynamic site.