While we are on the topic of headphones, although I know it's not what you're looking for, I thought I would post this for computer users.
I have a Tritton AX360 5.1 surround sound headset which is Dolby Pro logic and Dolby Digital certified. It's supposed to be primarily used for gaming but I use it for watching movies on my computer which I do a lot of. There are three speakers and a subwoofer in each earpiece. It comes with analog inputs for the back of a sound card, and also comes with a SPDIF cable which allows you to use the headphones Dolby Pro logic/Dolby Digital processor box which allows for the best audio output.
It's pretty amazing for watching movies. With the design primarily for gamers, I can only imagine what it sounds like.
Just my two cents.
