After an exhaustive OCD search and diligent A/B comparisons, I’ve come to conclusion that the DT-990 are the best headphones under $300 (probably much more) for competitive FPS (and gaming in general) due to superior 3D imaging with vertical sound cues for game-changing spatial awareness.The SHP9500 was my gateway drug into the open-back world. Never again will I put clamshells with speakers over my ears. From there my search brought me to HD58X, X2HR, Sundara, AD900X, K702, & DT-990 in both 32- & 250-ohm.To make the comparisons fair, I made sure I listened to each at the identical volume. I set my Astro MixAmp Pro TR to max volume, with chat mix at 0 & on the balanced EQ setting (flat +0dB across). I connected this to a JDS Labs Atom Amp with Gain at minimum (1x). Note, I was able to achieve desirable volume for all the headphones…I cued up the COD Warzone Audio Test & placed each Headphone on a large clear tube with a Sound Level Meter inside. Then I adjusted the volume knob on the Atom Amp to get a baseline of 80dB for the gun shots in the beginning of Audio test & noted the volume knob position for each Headphone.I carefully listened to the guns, the footsteps, explosions, & airstrike with each Headphone at that baseline volume. But since the sounds mostly occur on the battlefield, it lacks that all-important vertical component to help locate whether your enemies’ footsteps are above or below you. So I jumped into a private session of Zombies Outbreak…I found a spot where a loot chest was on the 2nd floor. If you’re not familiar, these chests make a distinct BEEP BOOP BEEP sound… I positioned myself on the ground floor so that this chest was at 11 o’ clock above and listened to each Headphone multiple times. I did my best to swap them blindly (not knowing which Headset I was putting on) but honestly you can tell from the feel of each can design ¯\_(ツ)_/¯Regardless I carefully judged the vertical “clock” position where I actually HEARD the sound & noted the approximate distance it seemed, then moved back & forward to help judge how much distance changed the volume (chest was roughly 10’ above & 6’ to left, thus 11.7’ total distance at 31°… very close to 11 o’ clock.)Long story, less long, here are my results:DT-990: 11 @ 10-15’K702: 10:30 @ 5-30’Sundara: 10 @ 10-15’SHP9500: 10 @ 10-20’X2HR: 10 @ 10-25’AD900X: 10 @ 40-100’HD58X: 9:30 @ 5 inches (inside my head)The 58X place all sounds INSIDE your head, rather like IEMs. Front-back, left-right are clearly imaged but with virtually no verticality or soundstage. Not good for competitive FPS.AD900X are pure artificial soundstage. Everything sounds far away. Fun listening experience, but not competitive.X2HR has great immersion with its incredible bass. Awesome whenever it drops… but not ideal when trying to pinpoint footsteps among all the gunfire and explosions in a FPS.SHP9500 has excellent detail, accuracy, soundstage, & 2D imaging…incredible really for $60-75 & better than ANY gaming Headset under $300. Plus it doesn’t have the overwhelming bass of its big bro, which helps for competitive FPS… But it’s still very difficult to pinpoint whether your enemies’ footsteps are above, below, or on your floor. Frustrating in any competitive FPS.Sundara is unmatched in this group for high-end audio recordings, especially those that include high energy, fast tempo, high frequency sounds like cymbals, maracas, bell trees, etc. But gaming audio won’t do these justice. Plus its vertical sound cues simply aren’t as good as the next two…K702 is infamous for its soundstage & footstep sound-whoring. However the latter is partially due to utter lack of bass. Thus the K702’s extraordinary detail with mids & highs never get drowned out, no matter how many explosions are around you. Plus K702 is pretty good with vertical sound cues, but I found the artificially large soundstage tends to obscure the correct distance of the sounds. It seems to me sound levels change abruptly from far-middle-near as you approach a sound source, or it approaches you. Not ideal. Nor is the lack of bass if you want just a bit of realism & not be a total sound-whore…DT-990 are simply the best overall to me. And it isn’t even close IMO. Their 3D imaging with superior vertical audio cues were a game-changer for me trying to play Warzone with aging hand-eye coordination. My son is FAR better at this game, but whenever he’s watching my screen, he is always astonished at how quickly I locate approaching enemies by sound & consistently pre-fire just as they enter my view! (And him watching my screen practically never happened before these phones!) Furthermore, the DT-990 has plenty of bass for immersion without the Beats-like levels of the X2HR. The highs are nearly as clean as the Sundara. The sound field for judging distance is eerie… I hate hyperbole, but honestly you almost feel like you can play with your eyes closed. Almost, but I bet you could only if Activision ever used binaural recording in their sound design... The DT-990 are simply phenomenal headphones, whether you get the 32- or 250-ohm versions. Note, when the latter is connected to a good amp (at least 4.5 Vrms), it’s just palpably cleaner when a lot of dynamics are present (such as an airstrike with guns & explosions all at once.) But frankly if an amp isn’t in your budget or comfort zone, ignore the naysayers & be proud to plug a 32-ohm DT-990 Edition into your controller! Trust me this puts you within 97-99% of a full DAC/amp high impedance rig.And while yes, DT-1990 or HD800S would technically be superior; it’s dubious whether typical 16-bit, 44.1 kHz video game audio could ever do $600 or $1600 cans justice. Personally, while I have been dazzled by my Sundara’s with music, I actually prefer the way the DT-990 sound when gaming, with punchier bass, bigger soundstage, & at least 95% of the clarity of the Sundara.Bottom line is it’s hard for me to imagine having better vertical sound cues than the DT-990 provide. And THAT has been an absolute game-changer for me with Call of Duty.P.S. They sound great for music too!