Mad Catz's audio-focused subsidiary Tritton is introducing a line of 360 headsets, including the wireless WarHead 7.1 and Devastator, and the "entry-level" wired Detonator. The WarHead has 7.1-channel Dolby Digital, Pro Logic II, and Dolby Headphone audio; the other two are stereo-only. The two wireless sets include a base station that connects to the Xbox through USB and either optical or RCA audio connections. Those base stations allow audio to be shared among four headsets, if you're in the middle of a weirdly antisocial gathering.
IGN notes that all three should be out before the end of the year, and none of them should exceed $300 in price. Hey, we just remembered that sometimes headphones cost more than $300! That's an even less appealing thought than putting a "WarHead" on our heads.