Concerning your question if a pair of headphones is worth the money I can honestley say YES it is. I bought a SENNHEIZER PC 360 GAME headset worth 160.-€ last week an use them in COD (beta patch). The gaming experience is totally different. The headset brings you quiet very close into the game. (Outstanding!!!) The only thing that you have keep in mind is that you should use a soundblaster card. (XFI CMS3D enabled, Gaming Mode, XFi-Crystalizer enabled, soundcard in Headset modus!!!)
With this hardware the game is a different experience. With TRACK IR 5 the game is very good to play (big advantage against all ods). I strongly recommend to use a soundblaster card with a good headset and TRACK IR 5.
