The 7.1 sound is properly transcribed, which is playing a FPS, RPG or MMO. The material fit for purpose and sounds will be well positioned (Skyrim / DA: I / WoW / BF 3 & 4).
Comfort, the SA-902 is really nice. You can wear it more than an hour without any discomfort, and personally, still no discomfort after 3 hours and dust (Viewing a Blue Ray), the sound film is also transcribed correctly.
Price aside, remember to view all offers Amazon, indeed, you find SA-902 to 36 Euros, as you can find 26 (includes transportation). Having personally touched the helmet 26 tax (On Amazon, of course), with an order made Friday, delivered Saturday, the quality / price / delivery is excellent.
Mic mute responds quickly and without frills
for example, on a multi DA: I, the mute is properly applied if you avoid or totally cut off before your keg party or unplugging said headphone / Good answer on TS3 Mute / Mumble also.
The mute its return is also effective with a cut its gradual and not net (it is measured in milliseconds, but it is audible)
The only small downside, and this is a purely personal opinion, the volume control is directly linked to your Windows. (No distinctive headphone volume) This will require, according to use, set your OS volume.
In short, a good quality helmet at a very attractive price, for gamers and gamer limited in their budgets and looking for a high performance headphones.
To see and to reach some of the comments, how the helmet will age.