if you want the best "advantage" in "first person shooters" then i'd suggest a pair of headphones not a headset (and add on a mic).
the audiotechnica ad700x or ad900x are great for this. they have an absolutely huge soundstage, great positional accuracy and almost no bass output which means that while sound might not be "exciting" it does allow you to hear footsteps that you would not be able to hear on bassier cans.
yes, it is a set of stereo headphones not surround (but most so called surround headsets are virtual anyways). if you had onboard sound which supported it, the razer software or a slot soundcard which supported virtual then you can make them virtual as well. however, most people find that this is not required as positional accuracy is fine without. your call (your preference) Yeah, i meant headphones
you can pair it up with a modmic, other clip on mic, or desk mic for voice and still be under $200.