What are the best headphones for gaming around $200?

While the Tiamat 7.1 is generally praised for its sound quality, it requires a rather expensive 7.1-capable sound card in order to reproduce the best possible sound quality due to the use of multiple 3.5 mm analog jacks. Sound quality is reported to be lackluster on average or integrated soundcards and is also limited to the usual stereo with two channels.