Let the hive mind of Engadget get that for you.
"I'm looking for a pair of quality headphones that aren't seemingly made of glass. I'm an avid BMXer which causes me to frequently bash on any type of technology that joins me for my daily riding. I've been through the higher quality headsets in the Skullcandy line as these are supposed to be built for "abuse," which is laughable. I cant wear earbuds or canal buds, as my large ears seem to have a repelling property upon anything that sits in them. Wired or Bluetooth doesn't really matter, but I need something that can hold up to taking a few hits every now and again. I'm trying to keep 'em under $150. Thanks!"
No, you will still need the sensor bar. One function of the sensor bar is to provide a reference so that the Wiimote knows that it is being pointed at the TV. This function, at least, cannot be duplicated by a new set of gyros or accelerometers as they have no way of interpreting orientation relative to another object.