AND:
= WIN!
Music: Sound quality is superb. Beats sound full but not over the top, mid-range and high notes clear and defined. To be honest, this is possibly the best quality audio I've heard in my life.
Gaming: The quality so far in games is awesome. However, I've not tried anything with real Environmental or positional audio - I've been playing my latest MMO addiction 2moons far too much
For those on a minimal budget who want to game though, I couldn't recommend the above combination enough!
I will have to get some gaming going that has positional/environmental audio and report back more on this solution.