Watched Pearl Harbor movie with PowerDVD on Windows 7 Ultimate 64 bit.
These are my ratings when compared to my old CyberHome 5.1 ch headset.
ABS vs CyberHome
Bass - 9 - 6
Treble - 9 - 6
Sound separation - 9 - 9 (used PowerDVD built in decoder with 8 ch output for ABS and SPDIF output for CyberHome to decode in 5.1ch)
Volume - 9 - 7
THX optimizer - 10 - 6 (left rear didn't work properly on the cyberhome, may be getting old?)
Clarity in voice with all the noise in the background - 9 - 8
Cord Length - 10 - 10
Comfort - 8 - 10 (can wear it probably for 1+ hrs on the ABS, but can watch a whole 3 hr movie or gaming with no hurting on the Cyberhome), ABS needs extra firm padding, ears touch the internal foam which is very light and so touches the speakers which starts to hurt the ears.
Number of speakers (not sure just visual) - ABS 1 + 1, Cyberhome - 3 + 3
8 ch configuration in W7 sounds better than 6ch.
DTS works on ABS, Cyberhome cannot decode DTS (but its not a fault, just the decoder)
In W7, to install the driver or not is upto the user. If you install driver it installs Cmedia drivers which I guess is the chip for this headset.
Music - Sounds better when compared to Cyberhome 5.1 or Panasonic 2 ch headphones.
Swami blessed?
Yes - if the price is below $30. Not worth the full price. I would look at other options which might be comfortable to wear long hrs.
Only disadvantage I see is can't be used with a portable DVD player or mp3 player because of USB connection.
Overall experience - Positive.
I might use for few more days and if it still hurts I might return it and get a Tritton instead.