Lets start this off. I have Sennheiser MD580's, the second highest quality pair of headphones that Sennheiser offers, running *barely* behind the MD600 in quality, and *FAR* behind in price
Now, if you play competively, you must have headphones of this quality. I got mine for $135 with a dolby 5.1 decoder and amp.
It's this simple - at times, when not playing to win, i like speakers. It allows me to *FEEL* the bass running through my body. When i blast someone away with my P90 in counterstrike, and feel each shot pulsate through my body as i fire, it gives an experience that no headphone could counter. However, when playing competively, it is necessary to have my Sennheisers. Directional audio is everything, in every game. In UT, when i hear someone loading rockets behind me, i can turn and kill them. Note i said "behind me." If you were running a 3 piece set (the most common, and if you say no, you know that your rear satelites are not evenly placed behind you at half the distance of your main sats) you would not hear that it was behind you. You would then spin and look, and *possibly* hit him before he unloaded on you. With the Sennheisers, I can spin to within 15 degrees of him, and then aim and fire.
When youre sniping on in CS, and you hear footsteps -behind you- you will be able to pull your pistol and turn and wait for the attacker, and get him. Without the headphones, you can get confused while in scope, and not KNOW where the steps are coming from.
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Headphones can't give you that bass and don't have that same sound to em. >>
Common misconception. When you put on some real headphones (grados, sennheisers, high end sony/koss to a lesser extent) and not earbuds, you will eat your words. When the sound is of such high quality and is so clear and sharp that the start of a sound makes your ears flex and sends sensations around your body, you will know you are getting the experience.
If you havent tried some high end cans, go to a retailer and try them. THEN talk to me about speakers being better.