Nice review PM! I thought I'd add some of my thoughts about gaming headsets while we're on the subject.
I checked into these a while ago but decided to go with the X31's mainly for their wireless capabilities. I tried to talk my wife into the X41's but $100 extra for the 7.1 surround was not convincing enough for her (and to be honest, my hearing's shot anyway).
I bought these for use with Xbox, but after using them for a bit I wanted to find a way to use them with my PS3.
On the Xbox, the X31's perform beautifully. Like PM said, integrated sound/comms plus virtual surround (that does help in FPS games for sure) is excellent. It has a separate volume control for the comms so I never have a problem with hearing squad-mates over game sounds. The wireless (if you don't count the wire to the control for comms) is very liberating, and works nice for late night gaming/netflix watching without bothering my wife (aside from the occasional swearing
For the PS3, I've been on the search for good quality comms for a while. I started with the standard PS3 bluetooth, which I didn't like because of their monaural nature (like I said before, my hearing's shot). I moved on to a set of Nokia USA - Nokia Bluetooth Stereo Headset BH-503
which I really love. The sound quality is excellent and them being stereo really helps me hear what's being said. The problem with them is that you don't get the integrated sound and you can get that annoying echo/delay from it picking up the TV sound and then hearing it transmitted back to you over your friend's TV.
Once I found a way to use the X31's with the PS3, I haven't looked back. While it may not be the most elegant (although no less elegant than the PX21) or cheapest solution, I find it works very well for me. Basically, Turtle Beach has a separate USB soundcard called the Amigo II (which also works quite well for PC/Notebooks) that allows you to use the comms portion of the headset with your PS3 PS3/PC Chat Adapter Cable / AMIGO II, BUN
The sound quality is quite good and the comms sound excellent. The wired portion is pretty generous too (approx 16 feet long I think). Just like the PX21's this can cause some issues with certain gaming setups, but in general, I found it to be pretty flexible.
So, when I don't want to disturb everyone in the house, I use the X31's with my PS3 wirelessly, and just hook up the sound card when I need to use the comms.
BTW, to anyone considering Turtle Beaches with the Xbox, be forewarned that if you use the HDMI out (at least on the older Xboxes, not sure about the slim) it can interfere with the RCA pass through (physically it won't fit both) requiring ANOTHER adapter from Microsoft. Beauty design, and nice how they don't show THAT in the setup pictures....