Looking for a surround headset with high quality sound.

TL;DR : I'm looking for a headset for pc and optionally a sound card. Either with "great sound + digital surround" or "good sound + true surround".

Wall of text:
I'm a little bit of an audiophile. I like my sounds clear and bass deep. Sound effects and music are a really big part of immersion for games and movies to me (and i think to everyone in general, more than people realise).
On the other hand, the sound quality coming from gaming headsets is awfull. None of the headsets i've had can compare (in audio quality at least) to my simple sony headphones i use to listen to audio; in spite of being way more expensive.
I have read some other threads of people looking for quality headsets and the G35 gets mentioned here and there but i have one and i find the sound lacking.
Sure, it has surround, a mic and loads of other features. But does that justify the poor audio quality and large price tag?
Maybe it does, apparently.
I've done some digging around. And it occurs to me the the words "true surround" and "high quality sound" aren't used together very frequently when it comes to headsets.
I suppose it's only logical that to add extra speakers for true surround, one must make compromises in audio quality; lest one drive up the price in flat multitudes.

Now i want to have great audio quality and mic quality while still being able to pinpoint the direction bad guys and explosions are coming from using sound when playing games.
So i will either have to go for one of two compromises:

option 1: An expensive true surround headset which still has great audio. Possibly with an added sound card.
Compromising audio quality.

option 2: A great quality stereo headset (thinking beyerdynamics) + a sound card with virtual surround.
Compromising surround experience.

Some ideas:
option 1: Razer tiamat. It's true surround which is nice. Many reviews claim a very good audio quality.
However, i keep running into reviews that claim the audio isn't all that and neither is the mic quality.
So reviews range from great audio to poor audio.
I'm inclined believe the bad reviews. I think that there are many people more than happy with the sound quality of gaming headsets because quite frankly they don't know what they're missing, thus rating the Tiamat high in the reviews.
So i need a true audiophile to comment on this: does the tiamat have great sound or not?
Would adding a high end sound card to the tiamat really increase the sound quality?
(In general, does a discrete sound card affect USB headsets with their own software suite and drivers at all, is the question rather.)

Option 2: Beyerdynamics MMX300 for high quality audio and mic + Xonar Essence STX for the built in amplifier and digital surround.
I'm convinced the MMX300 will give me the sound quality i crave.
The Xonar Essence has all the features i need but i haven't found much user experience on it. Anyone have some experience/opinions on it?

I'm inclined to go with option 2 because i think i will get what i bargain for, with the tiamat, i'm not so sure. Unless someone knows of a true surround (5.1 is enough) headset with great quality audio?