TweakTown posted a review on the SteelSeries Siberia V2 USB Gaming Headset

The Siberia V2 also comes with a handy built-in 7.1 virtual surround sound supported sound card which basically allows for some degree of signal processing not otherwise offered simply by using a USB based connection. However, the issue we see here is that these 'built-in sound cards' which are being offered at the moment, generally are proprietary technologies so to speak, which means they do no support the algorithms used in the latest games. Having said that though, we are glad to have it and think that for a large percentage of users, it's going to be a great thing to have for at least emulated surround sound. And it also allows users to take the Siberia V2 headset out and about with them, and not need to have a sound card installed on the target machine. This is really a handy thing indeed and means that these headsets are going to be popping up all over the place.

The SteelSeries Siberia V2 is a hugely strong and capable headset built to handle just about any application demanded by today's media. Building on the success of the first Siberia headset, the V2 only makes things better in all departments. It retains several key features like the headband design that was very popular the first time around and hence did not require any design change.

  SteelSeries Siberia V2 USB Gaming Headset Review