I want to give my impressions of my comparison between the Tritton AX360 5.1 Headphones and the JVC SU-DH1 Surrond 5.1 Surround Sound Adapter supporting Dolby Headphone paired with Sennheiser PC150 Headphones.
I don't consider myself an audiophile (but developing) and am letting my ears and my wife's ears be the judge.
My setup for both scenarios are like this:
Scenario 1: Yamaha RX-V1600 Receiver (optical out) --> Tritton controller box (optical in) --> Tritton Headphones
Sencario 2: Yamaha RX-V1600 Receiver (optical out) --> JVC SU-DH1 (Optical in) --> Sennheiser PC150 Headphones
I initially purchased the Tritton 5.1 headset to give me late-night private listening while gaming with my XBox 360/PS3 or listening to movies. Because it's connected to my receiver, I basically can listen to anything that's connected to my receiver privately.
Because I had no basis for comparison, at the time, I did enjoy using the Tritton headset and it gave me a satisfactory experience without a real 5.1 surround sound setup. However, I did not like the rumble that it produced around my head whenever there was an explosion or something that used heavy bass.
I then start reading this thread and wondered if the experience can be better. Being a gadget junky, I go out and purchase the JVC SU-DH1 5.1 surround sound adapter from audiocubes.com. I still haven't decided on a set of headphones to pair with it although I'm considering the Sennheiser HD555 or HD595's. In the meantime, I use what I have which are the Sennheiser PC150 headphones which I originally purchased to be used on my computer for gaming and voice applications.
Anyway, I purchased Transformers on HD-DVD and watched it through my XBox 360 with the HD-DVD add-on via the JVC adapter and PC150 headphones. All I could say was "Holy Sh1t!!!!!" The surround sound that Dolby Headphone provides is amazing! I call my wife downstairs to listen as well (Chapter 2 is the reference chapter in Transformers IMHO). She was absolutely astonished.
Now, you don't my wife, but she's not into any of this stuff and think it's a complete waste of money. Combine that with the fact that she doesn't like movies like Transformers and I'm potentially setting myself up for disappointment. Well, guess what? She enjoyed the experience so much that she wanted to continue watching Transformers to completion via the JVC Adapter and PC150 combination. Since I only have one adapter, we didn't do that and will watch it to completion without headphones another time (I've already watched it about a half dozen times already).
I did watch Transformers with the Trittons as well. I further realize that the over-done rumbling does turn me off. Some of you may not mind, care, or not let it bother you. Knowing that I have the option, the Trittons will not be my first choice.
From my experience, here are my impressions:
1. If you can afford the JVC surround sound adapter and good headphones, this is the recommendation I would go. It is the more expensive option. However, if you are striving for the absolute best experience, this is it without a real surround sound setup. My experience is that the surround sound is a lot more "real" without the bass being over-done. It's kind of hard to explain but it just felt more authentic and enjoyable. I set the adapter to the first Dolby Headphone setting (DH1) which is similar to being in a typical enclosed room.
2. I won't diss the Trittons. The Trittons are cheaper at approximately $100 U.S. and you DO get a surround experience if you don't have a surround setup already. I really didn't like the rumbling experience that these headphones produced and sometimes felt like my head was going to explode if I wore them for long periods of time. But this might not be a problem for some people. Overall, this is the cheaper option that will do the job if you're looking for a surround experience.
A little off-topic, but with the experience with the Sennheisser PC150 headphones, I'm now wondering if the experience can get any better if I upgrade my headphones. I could only imagine.

Because the Sennheiser HD555/595's are open-cans, I'm not sure if they will be private enough without disturbing anybody around me. If anyone has any comparable headphone suggestions that are closed, I would appreciate it although it appears that the Audio-Technics ATH-A700 or ATH-A900 should be comparable from what I'm reading.
Anyway, thanks for tolerating this long post. I know it's not a technical review but I hope it has been helpful to some of you.
BTW: I think I will be putting my Tritton 5.1 Headphones up for sale.
