Able Planet True Fidelity PS500MM headphones use something called Linx Audio Technology to give you all of the quiet sounds, like the commando sneaking up on you, without causing deafening distortion from explosions and gunfire all around you.  Digital Trends did like what they heard, though they do mention that the sound reproduction is altered enough to noticeably change the audio at times.  They also noted the headphones are a lot more comfortable than they look at first glance.
“Colorado-based manufacturer Able Planet specializes in audio devices designedfor people intent on preserving their hearing. To that end, their new True Fidelity PS500MM multimedia stereo headphones are geared specifically for gamers who want to be able to hear those crafty Call of Duty players sneaking up behind them, but would rather not blow out their eardrums with explosive machine gun fire the rest of the time.”

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Audio Corner