Let the hive mind of Engadget get that for you.
"I'm looking for a pair of quality headphones that aren't seemingly made of glass. I'm an avid BMXer which causes me to frequently bash on any type of technology that joins me for my daily riding. I've been through the higher quality headsets in the Skullcandy line as these are supposed to be built for "abuse," which is laughable. I cant wear earbuds or canal buds, as my large ears seem to have a repelling property upon anything that sits in them. Wired or Bluetooth doesn't really matter, but I need something that can hold up to taking a few hits every now and again. I'm trying to keep 'em under $150. Thanks!"
7.1 Analog Outs and probably an infinitely better upscaler than the PS3, which does no better job than a mid-range upconvert-DVD player.
Do analog outs mean something to everyone? No, not at all. Most Home Theater enthusiasts go for HDMI if they can (because having your player decode audio AND video is... meh, not what it's supposed to do!) but there are always analog purists out there and there a few players that decode so well and have the right connectors, right cables, etc. and it sounds AWESOME.
You'll never get that from a PS3. Is it for everyone? No, but neither is the PS3.