Maybe the reviews will help.
http

/www.engadget.com/products/steelseries/siberia/v2/
http

/www.engadget.com/products/razer/kraken/pro/
From my testing of both Sets, which I've tried every set in the $100 and less category.
Siberia V2
Price = $35 to $70
Comfort= Excellent
Build Quality= Excellent
Overall Sound= Great... Bass is good sound doesn't distort easily at any level and the overall balance between Bass,Mid and High are great. Everything sounds equally as good without any software adjusting.
Mic Quality= Good
Includes Inline Mic on/off and Volume Control
Includes Retractable Mic
Razor Kraken Pro
Price = $55 to $90
Comfort= Excellent
Build Quality= Excellent
Overall Sound= Great...Bass can be overwhelming and distorts at high volume levels, Mids can be lacking and the Sound gets muddy with certain types of Music. Not a issue with a Equalizer where you can tailor in the sound.
Mic Quality= Okay
Does not Include Inline Mic on/off and Volume Control
Includes Retractable Mic
So if you want Big Boomy Bass pick the Kraken, If you want a overall great sound with a Inline Mic On/Off and Volume control pick the Siberia. Both are great options.