Friend want budget headphones that will completely blow his mind in movies and games (if there is such a thing), and luckily he is a complete noob when it comes to audio so I want to suggest something that has the right qualities that audio noobs tend to enjoy!
Limit is about £40/$100 so I was thinking the CALs or Samson SR850 or panasonic htf-600. Which one would probably be best, and are there any other worthy mentionables? He will use them on his laptop/360 and probably through a mixamp.
edit: he isn't into competitive FPS so immersion is the most important factor