I think of any of the "new" companies in the gaming headset niche, PA has the most potential. Their first design has/had some big down sides (and to be blunt I dont like them) but IF they learned from their past mistakes....they may just make the "perfect" gaming headset. Are the carbon's it? No idea. Only a LOT of non-biased reviews will show it to be so..one way or the other. But I for one am actually looking forward to seeing those reviews. :)
Edit:
IF what "eSlik" (Im assuming Slik here on HWC) on Guru3D is saying is true and the bass doenst suck and music and movie's in general dont also suck then...Im actually kinda ALMOST excited about them...but it could
all be marketing fluff too...like the "gold contacts" making a difference which is almost CERTAINLY fluff.