From a comfort point of view, the PC360 is much more comfortable! Micro setting is more flexible. Volume adjustments are done by a controller to the right earpiece and microphone mute on the subject.
From a sound point of view, nothing wrong. The bass are not worth a good 5.1 but are present nevertheless. It is pretty much closed therefore limits the outside noise (in my opinion less effective than the PC350).
If you expect long hours of play, it really worth the shot.
