If one is going to spend a couple thousand on a computer, not including all the software, dont cheap out on something that is less than one inch from the ears for hours at a time. Also depends on how much music is a factor. Something can sound great at games but lack good fidelity for music... assuming you listen to something other than 128 mp3s and use something better than onboard realtek. So might want to budget for one of each.
Also do some research, and make your own decision, how much these 5.1/7.1 headphones actually do that. Some swear by it. But blind tests, figuratively and actually, more often than not show people cant tell the difference. Otherwise you can look for traditional that place the extra effort and money into better left and right alone.