I have two extra TVs, two PS3s and two steering wheels/seats I'm planning to set up solely for gaming so I can race against my son in GT6 (the wifey vetoed having two racing seats in the middle of the family room). These two setups will be used almost exclusively for PS3 racing games.
I'm planning to set these up in a relatively small room in the basement with hard floors, walls, and ceiling. The goal is to get 2 halfway decent budget sound systems set up (or possibly just go with headsets?). Appearance is not a factor, and the room is small so I doubt I'll need much power.
Any suggestions for sound systems in the $300-$400 per system range? Perhaps just soundbars? I find headsets uncomfortable, but I haven't ruled it out.