This isn't an easy question, because you are not likely to find someone who has tried both. However, here are some insights If you are asking for a competitive style to determine footsteps/gun shots and enemy location you are looking for headphones that have good mid range and lower treble. Additionally, you want something that gives you a sense of large sound stage which is typically open back headphones.
If you see those gaming modes on some headsets that tend to turn it lifeless, they basically EQ the frequency response to enhance sound effects in shooter games typically. You could get voice meeter or similar software, i'm sure there are guides out there specific to gaming applications for it.
The Philips X2HR i'm told are a little bassy which may affect gaming a bit but it's highly praised so i'm sure you can EQ it to fit your need. Their SHP9500 which i believe is going for somewhere around 50$ is really good for gaming out the box but may hurt your ears after a while (gunshots and explosions will be heavy).