Disclaimer: Many of the problems I note with the DSS2 can also be attributed to the lossy compression of Dolby Digital. However, since the DSS2 is intended to be used as a surround sound processor, I feel it would be disingenuous to review it as a simple headphone amplifier. I believe that most people looking to buy the DSS2 are looking at it to provide Dolby Headphone, and therefore will be trying to run a Dolby Digital signal to the device.
 
Let's be clear, the Turtle Beach Ear Force DSS2 was made to solve a very specific problem: How do we add Dolby Headphone to a console? For that, it actually does a decent job with its six-position configurable speaker angles and ability to run all of the game audio to the processor with a single TOSLINK cable. I'm sure many high-level console gamers will be pleased to gain Dolby Headphone surround sound and an advantage over their competitors.
 
What it was clearly not designed for was running PC audio, listening to music, or watching movies. PC users' relative lack of interest in S/PDIF means that Dolby Digital support on PC S/PDIF connections is a complete crapshoot. For the majority of sound cards, no matter that it's onboard or discrete, The DSS2 has no choice but to upsample a 2-channel stream lacking any directional cues. Just in case you own an ASUS Xonar DGX like myself, let me save you the effort and tell you right up front that it doesn't support Dolby Digital. The Intel chipset onboard your work computer's Dell motherboard does, though.
 
Once the sound is on the DSS2 you had better not touch the equalizer button unless you want a great example of what overdriven, blown out, terrible audio sounds like. The presets (your only equalizer options) are so absurdly heavy-handed that they would actually be better off removing the feature entirely. The DSS2's poor UX starts to manifest itself here, as you have to wait until the full cycle of LEDs plays out before you can switch modes again. Not that you'll be switching often or even should, but the fact that you can't quickly compare EQ modes was a poor decision on Turtle Beach's end.
 
As you try to adjust the volume, the first thing you'll notice is that the knob has very pronounced detents. The second thing you'll notice is that the volume control is completely digital. The third thing you'll notice is that there is a hard volume floor. To its credit, I couldn't find out if the DSS2 had a volume ceiling, but to its discredit, it can easily get loud enough to damage your hearing or headphones. This is a very poor design for a volume control, which I often want to turn down to "ambient" levels and rarely want to turn up to "headbanging" levels.
 
Finally, the sound signature itself has two very distracting crystallized and reverberating effects. For electronic music and game sounds this isn't as noticeable, but it completely destroys the warmth of vocals and the fullness of an orchestra. I would go so far as to specifically recommend against using the DSS2 when watching movies or listening to most music.
 
I can't help but feel like the DSS2 would be a far better device if it were actually designed for one purpose. If Turtle Beach said "make a great console device to add Dolby Headphone", they could have added a belt clip to the back and a USB-rechargable battery for use at tournaments. If they had said "make a great external PC headphone amp", they could have replaced the TOSLINK, analog, and AUX jacks with four 3.5mm inputs and added some ballast to hold itself on your desk. The problem is that they apparently said "we want to sell to both", and made a poor compromise.

These are literally the best headphones I have ever put on my ears. After a five minute settling period, I can't even feel them on my head. They're very lightweight and both the ear cup and headband padding is absolutely top notch. The tension literally could not be more perfect and the center of mass is tight to my head, keeping them from sliding or shifting when I turn. The Fidelio also sounds amazing, with a depth to the soundstage that feels like I'm being surrounded by the music instead of having it shot at me, and the entire range of sound is extremely well reproduced. The drivers respond very well to equalization: I prefer a very slight "smile" shape to my spectrum, which they accept wonderfully. The overall sound signature is warmer than any of my comparison cans, breathing a certain life into music that I didn't realize was missing. My typical music genres of metal, blues rock, pop rock, dubstep, and a cappella all had details revealed that I simply couldn't hear in other headphones. The best example of this was "Turn The Page" by Sam Morrison: I honestly never knew the rhythm guitar was playing so many notes in the background. Filtered, electronic sounds like the vocals in "Circles" by KDrew sound positively unnatural (the intended effect), and the cover of "I See Fire" by Peter Hollens is tingle-inducing.
 
Games sound incredible and Dolby Headphone literally sounds like it was made for these headphones. Explosions are punchy without being gusty, dialog is crystal clear, and environmental sounds are perfectly ambient. The best results came from games with lots of background noise, as the worlds felt more full of activity. Playing War Thunder and Arma 3 gave me a whole new experience in picking out individual sounds.
 
Movies are rich and extremely well balanced. Dialog is clear, music doesn't overwhelm, and the small details stand out. Most importantly, I can listen to music, play games, and watch an entire movie without even feeling the headphones.
 
I could gush about how perfect I think these cans are for hours, so let me stop here and close it out with the one criticism I have: It would be nice if the plug was 1/8" with a 1/4" adapter, instead of the opposite.

If you're looking for some headphones in the $20 range, you could absolutely do worse than the HD-202. As far as "cheap" headphones go, they have a decent sound and feel reasonably comfortable, just don't expect them to sound like you spent $100.
 
I tried them in three different contexts, for this review:
 
FPS gaming was a serious let-down. There is very little positional audio, even with Dolby Headphone turned to the maximum; and I got significant fading when the source moved from one side to the other. I wouldn't recommend, nor even suggest these, for gaming.
 
Listening to music was decent enough. Even with the various features to improve the bass response, the sound is pretty treble-heavy, so my dubstep/electronic-focused music tastes didn't come through very well. Pop music felt good, and I heard new parts of rock songs I hadn't noticed with my preferred headphones, though I missed a lot of the emotion from the bass and drums.
 
Watching a movie is where I got to use the 10 foot cable, which turned out to be a benefit and a burden. The cable is a single length, with only a 3.5mm connector on the source end. This created problems when our dogs kept stepping on it, dislodging the connector or pulling the headphones off my head. I would have preferred a 4 foot cable with an included extension, allowing the source connector to stay in place when the cable broke at the mid-point. The sound itself was the best of the three experiences, but nothing greater than a "meh". Music and dialog were well balanced, though the HD-202 made action scenes feel like a cartoon.
 
I really think these headphones are made for a specific kind of listener: The stereotypical mainstream. If you listen mainly to pop songs; comedy, romance, and drama movies; and are looking for a cheap pair of headphones, the HD-202 is a good choice.
 
If you didn't get here from a Google search for "HD-202 review", these are not meant for you. The sound sucks, and there are much better choices for $20.

This is the most comfortable headset I have ever worn, especially for long gaming sessions, but the audio is so bad and the microphone echo so frustrating that I cannot possibly recommend these to anyone. If all you want is something comfortable on your ears, strap a pillow to your head.
 
So, specifically, *how* is it so bad?
 
The drivers have very little bass, making them useless for anything but gaming, and poor at that: I like the full experience of the game, and when a machine gun sounds like a cap gun, it ruins the experience.
 
The microphone picks up the drivers a little *too* well. After multiple complaints from teammates, I made some recordings of what was being picked up by the mic while performing various activities. The mic clearly picked up everything from the drivers, from teammates' speech to background music.
 
The in-line volume control provides a flaky, inconsistent connection and has a microphone "switch" which isn't attached to anything, as far as I can tell, as it doesn't affect the input volume.
 
The headband and sliding sizers feel flimsy and loose, requiring re-adjustment once or twice a session. I can only imagine how they would hold up to actual transportation.
 
Overall, I strongly recommend against paying $80 for these, as their sound quality and poor microphone put them solidly into the $20 price range.