My comments on the X32...
These are my first gamming headset. They are wireless stereo sound, No Dolby Surround Sound but a SS box can be purchased for like $70. I have not had any problems with the X32. I did test the X42, I just couldn't justify spending $150 on em for the surround.
With the X32 I hooked them up to my 56' HDTV audio out so I can use them for TV shows, movies and my Bluray player. I'll have to do a movie review test. I can always go back and re-do the wiring setup.