Here is a review, (though not very illuminating regarding sound quality):
Sen SurrounderFreq response looks like you wouldn't get as much bass response as you would with good headphones. And that thing would be audible to anyone in the room...
For that money you could get a set of Grado 125's, a Total Airhead headphone amp and a DAC to hook to the digital out on your sound card (if its got one) and you'd be set for gaming, and approaching audiophile quality sound for music.
and I just can't see wearing that thing on your shoulders...