I don't know the PC360 but the PC350 is much worse. Actually the PC350 is bad even if you don't compare it to anything else. The PC360 seems to be a revision of the PC350 to me.
The Beyerdynamic build quality is on another level and the sound signature is different (super clear sound with controlled but not overbearing bass). It's very good also with Dolby Headphone. I had and listened to many headphones (Sennheiser HD600, 650, 800, AKG K1000, Denon D7000, Sony CD3000, all Grados except the PS1000 and the old rare models). This is the best gaming headphone there is for a non-crazy price. The Sony CD3000 is better but it's build quality is crap and it's not a headset.
Just to be clear, the headset has a 3.5mm mic and audio jack connectors, and an adapter to 6.3mm jack. So you can plug it into anything (phones, pc's, receivers, headphone amps) - you don't have to use the included soundcard, it's not wired to that soundcard. I use a Centrance DACport and a Headroom Desktop Balanced DAC/AMP.
