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The headset comes with two 44mm drivers which deliver volume with limited distortion in bass. In comparison, a Sennheiser HD800 has 56mm drivers and a 40mm voice coil (because the technology is rather different, it's hard to call Sennheiser drivers, 'drivers') though. 
  

The headband is fairly similar alongside many standard designs, yeah that would be big and padded, but with little extra easthetic touches.

Differences can be found in the design of the headband, whose hinges/swivel points have been redesigned to be much more hard-wearing. The ear cups cannot be rotated but should fir perfectly to the shape of your head unless your have ears shaped like an ogre.
 

The microphone is harbored inside the left cup, without a boomstick is does bring in certain limitations though. It is noise-cancelling sounds in the environment once activated in the software, a dual microphone setup clearly distinguishes between noise and voice and reduces background noise up to 40dB for a more clear voice.

We have no idea what USB chips Cooler Master is using in their headsets, (C-Media) but the device reveals itself as a BFX audio solution. No clue. We do know that the audio chip offers 16-bit, in 44.1 KHz or 48 KHz sample rates, DAC for output, and 16-bit, 44.1 KHz and 48 KHz ADC (analog-to-digital conversion) for the microphone. Cooler Master did not license any (expensive) Dolby certifications.