I really dig the PS4 Gold Wireless Stereo Headset. I'm pretty sure it only emulates surround sound, but it does it very, very well for a sub-$100 device. I am not sure about how well these will work with a PC though -- they use bluetooth, so I guess it would depend on available drivers and whether or not you have a bluetooth chip in your machine.
I use the Razer Blackshark on my PC, mostly for the removable microphone. I don't like it getting in the way when I am not playing with friends, which is most of the time. It is super comfortable and worth the purchase price in my opinion and experience with it. It also works great with Razer Surround, which is a software that tricks standard stereo audio into emulating surround sound effects. Being a Razer headset, there are built in configuration options for the Blackshark. I have had this thing since last February without any issues. You can hook it up to a PS4 if you purchase a USB sound card and plug it in. It's difficult to control the volume and microphone options using this method though.
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