headphones are about the same, mic is better on the v2, and the v2 has a usb connector that will allow you to use virtual 7.1 surround.
so, it's all down whether or not you have a dedicated sound card (which can emulate virtual surround better).
if no and/or you're gaming on a laptop, then the v2 is a better option.
if yes, then whichever you get is a decent choice (though i'd personally go for pc360 at least on a dedicated sound card).