The wireless element is certainly nice, but at this price you are like $15 away from a serious set of entry-level audiophile headphones that won't break in the first 6 months of use.
In my experience, ALL "gaming" marketed headsets are overpriced piles of junk compared to their non-gamer counterparts. Poor sound quality and build quality. I don't have any firsthand experience with this particular set, but the reviews seem to lump it into the same category of style over substance.
For $15 more, you could get a set of Audio Technica ATH AD700s, which are widely known for having pretty much the best soundstage that money can buy as well as twice the general audio quality of these headphones. The wide soundstage means you can precisely pinpoint EXACTLY where your enemies are based on sound alone.
Sure, the AD700s aren't wireless (which I understand the appeal of), but they will last MUCH longer, be infinitely more comfortable, and sound way, waaaay better for $15 more.
If you are looking to drop $100 on a set of headphones for gaming, you are on the market for a high quality product. I'm not sure that I've ever seen a "gaming" marketed headset that was anything other than an overpriced pile of junk.
I think gamers are buying these because it's wireless and has a microphone. Plus playing games in surround sound vs stereo is quite a different experience as well.
But sure, for music there are much better options.