Yes it's fairly comfortable. I like the shape and the metal mesh on the outside of the ear cushion. But as said only played about an hour with it. The real comfort test would some hours in game though...

yea but there is a difference between binaural recording and HRTF done by a DSP, so don't expect too much

still skeptical that Maelstrom is better than current techniques

btw. DS3D has HRTF for many years

And succeeded for years. Audigy 2 and now x-fi, have excellent HRTF processing in games that support EAX. The best sound for competetive gaming would be the best x-fi soundcard one can afford + good headphones like denon d1001, equation rp-21 or m-audio q40. I use sony mdr-sa5000 myself and games sound like real life, but those can be considered expensive by many.
The best soundcard for games would be Auzentech X-fi Prelude, which has all the processing of regular creative x-fi cards but vastly improves on their general sound quality.
I'd be surprised if Razer outdid creative with soundcards and good headphone brands with headphones.

Yeah there was I've read about it but thats why I still stick to XP