For competitive gaming don't know if there's any better headphones no matter how much more expensive.
AKG has simply huge binaural soundstage.
Also unlike Audio-Technicas with tin can level bass
K701/702 has good bass if you lsiten for it and it actually reaches pretty low:
http://graphs.headphone.com/graphCo...[]=703&graphID[]=2621&graphID[]=2661&scale=30
It just always takes back seat to details keeping foot steps and such very pronounced.
For balanced sound between competitiveness and good "fun factor" around £200 K712 adds above neutral bass: Soundstage and positioning is pretty equal, but when there's any lower frequency sounds foot steps and such simply aren't so pronounced.
Beyerdynamic DT990 whose Pro version with coiled cable is ~£100 is another well balanced headphone for gaming. Its bass has little more immersion than in K712, but with notch smaller soundstage than AKGs it's little behind K712 in competitiveness.
In November bought second hand K702 for neutral bass reference and K712 to go with five years old DT990 and have done direct comparisons of these.
As for comfort Beyerdynamic has lots of adjustment in headband and if you have wider top-narrower down head shape it would behave better.
AKG has "automatic" adjusment in headband partially relying on clamping force to keep cups positioned over ears, so with such head shape those might try to creep down.
But instead of paying extra in headphones sound card with binaural sound is needed for proper "aural wall hacking".
The sad truth is that while marketing keeps hyping graphics (even at expense of gameplay/story quality like usual) game sounds haven't advanced in 15 years.
Most games don't even have own sound settings where you could select headphones, and in most of those exceptions headphone mode is likely just crossfeed...
To eliminate artificial in one ear sound of stereo/2.0 speaker mix listened with headphones:
With speakers sound of one channel reaches also opposite ear, but with headphones that doesn't happen.
Windows 10 has its Windows Sonic for Headphones and while better than stereo compared to Creative's algorithms it's average.
Sound BlasterX AE-5 has one of the best headphone outputs of any sound cards and is capable to driving any headphone.
For external USB card Sound BlasterX G5 is pretty similar though using little less capable parts.
Sound Blaster Z again has very good features for its price, but headphone output isn't that capable.