do you need virtual surround for headphones? i'm not sure the u7 has that. the u5 or u7 however are decent for general use.
eventually when you get a home theater you would likely be outputting via hdmi to it. you could also use optical (not ideal, but sometimes its what is needed) and some soundcards support 5.1 over optical (compressed dolby digital audio). dolby digital live is what one variant is called for this option.
creative's solutions like the xfi or omni are not bad either depending on your needs.
if buying for just the headphones and mic, you may not really need anything so bulky though. the xonar u3 is small and handles both headphone/mic inputs.