Turtle Beaches.

I have some but they don't really make the game epic for me.

The only thing is that everything sounds a lot closer and you can hear the direction that someone's coming at you from (if you have a good surround sound system you can essentially get the same effects). The reason I got my Turtle Beaches is so that I can play at night without the tv blaring so my roommate doesn't wake up, because I can't play a game without sound. This is mostly from a FPS point of view but I think it applies to all sorts of games.

 

I think it just helps you realize how real games really are.

 

Well I have some and really prefer to play with them on vs tv speakers.

I have the x21 headset and the quality is great even though they aren't the higher models.

I also like that they lit me use party chat with the mic and game audio in one.

For games like battlefield 3 they really do add to the experience.
Any decent headphones would work the same though if you aren't planning on talking to anyone.

Also. Don't go for the wireless if you get some. I have some x31 wireless ones that I never use. Quality is not there for the wireless yet.

 

The immersion factor is about a x10 with headphones.

 

I don't really get it either. I guess it's like how people get into home theater audio for movies and shit, which I don't care much about either. A TV speaker is good enough for me.. Although I wouldn't mind them just because it would be nice to be able to play late at night without having to turn the volume real low.. but that is really all I'm interested in and that isn't worth $50-100 for me.