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!"
I wouldn't change a thing. The PS3 games that do actually use 7.1 are pretty damn cool, but they are few and far between. The couple of BluRay dics's that I've watched that do use 7.1 (Rush hour 3 is one), sound fantastic.
If you are doing 7.1 just for the sake of doing 7.1, I'd save your money.
If you are building a system that you plan to keep for a long time (which we did), I would highly suggest 7.1.
Make sure your room is big enough though otherwise it won't be worth it, ours is setup in a dedicated Theater room (seating coming soon).
Also, make sure that you use a receiver that can pump audio to the back two speakers even if the source media / device does not support it. Call of Duty World at War with this setup on our 360 sounds fantastic with the THX NEO6 processing (enables the back two speakers).
Hope this helps.