1. The headphones I linked to are often considered the best for the price headphones. It has better sound quality than my Steelseries Siberia, which normally costs like $50. Plus, just because some people consider it good, doesn't mean that it truly is, unlike the ones I linked. That headphone is straight off the list from OCN's stickied thread created by an audiophile.
The only downfall most people would consider is that it lacks bass, you can of course buy the HD202(basically the same thing, but with louder bass).
2. There is no such thing as surround sound headphones. If I remember correctly, it has to do with the distance between the headphones and your ears not being great enough to truly pick up the difference.
Also, no, it does not connect to the 360. Even if it did, you could have to connect the audio connector into the TV or PC(if you're doing line in for it) and the mic connector into the 360.
Edit: I forgot to mention that I have never tried a Turtle Beach headphone/set before, mainly because they're for consoles. I heard they're good for consoles, but I don't think anyone uses them for PC gaming.
