I got them for my birthday. The sound is incredible, but I'm still not sure that you can hear whether the footsteps are coming from the right or left when you're in a tight spot.

It was the first night I had them.

Anyone???

My roommate has them, I've used them when playing Counterstrike: Source and I can definitely tell the difference. I can hear the flies buzzing around on certain maps, and if there's a short wall that I can't quite see over, I can hear the people running on the other side of it (both things I couldn't hear with regular speakers or headphones). I could tell which direction the gunfire was coming from if I couldn't see it, too. I thought they were great.