From what I know the PC360 is the second best headset you can get, after the Beyerdynamic. If it is worth the pricetag, that´s a question only you can decide for yourself, but it surely is a good headset and worth it´s price if you need a headset.
If you don´t need an actual headset you can get a better deal. Buy a regular headphone (maybe Creative Aurvana Live if you are looking for a cheaper alternative) and get a clip on mic.
As a gaming head set? I haven't heard much praise for the Bayer game set. Where did you get that its the best?