Hello, well I looked up the specs of the two and they are really similar in terms of the speakers. The microphone in the Logitech is reported to go up to 20Khz, while the Corsair headset tops out at 10Khz.
Though I would go with the Corsair personally. When the Corsair HS40 came out, I was given a free one to review. I personally love it, and I would honestly use it often but I let my borrow it once and now I can't get it back from him. Every time I take it for an hour, first time I leave the room he sneaks in and takes it back lol.
Anyways to me the Corsair looks better, and I can tell you from personal use its incredibly comfortable. I also own a Turtle Beach x42 headset and the Corsair is a lot more comfortable to wear, and it doesn't matter how long you wear it it stays comfortable. The sound cancellation is excellent also. When wearing it without any music playing it normally blocks out all other sounds and you can't hear people speaking unless they speak considerably louder. With music playing, short of a gun shot going off beside you or a train, I don't think you will hear anything.