From a rather remarkable comfort, the ear is enclosed so it is not compressed and after several hours of ports no fatigue or pain is experienced. The cushions are soft and comfortable.
Level strength, the helmet seems well made although we must see to use. Thick cable. Micro solid. Plastic that looks very solid.
The sound is more than enough, either for listening to music, playing (dota2 saint row, ...) or VoIP (skype, msn). The microphone works very well, on skype or msn my interlocutors have had no trouble understanding me.
If I had a downside to this would be that the outside sound is still slightly audible. Indeed no pivot in the ear so the helmet fits correctly but not perfectly.
Level design, personally I find the ugly and heavy but I did not buy for that but for its strength. And anyway, all tastes are in nature. ;)
Very good helmet and therefore at lower cost. :)
edit: Lifetime: 1 year. This helmet has passed away after a year of intensive use ...