Just get a directional desktop mic; gaming headsets aren't that great for music.
This man speaks the truth. Honestly, most gaming headsets are just overhyped pieces of junk. Sure, it's nice to know where you're enemy is coming from on the battlefield, but you also want something to enjoy a relaxing piece of music on after the battle is over. And what do you think gives the best acoustic experience, 10 crappy speaker units or 2 high quality speaker units? I give you a tip: more is not always better. Also, most sound cards can emulate Dolby / 5.1 Surround sound just fine. I think most modern motherboards with onboard sound will do the job just fine. Of course, in terms of the music quality, you probably want a sound card anyway...
Most high-end HiFi-headphones are probably good for gaming. Just look for something with a wide soundstage. If you want a "gaming" headset, you should probably buy from a respected brand (read: Sennheiser). The P350 is good from what I've read.
And of course there's the question whether you actually really
need 5.1 sound. I'd say that you won't be able to recognize a potential lethal enemy (from sound alone) in the heat of a wild battle.
