It looks as if 'the tube' surround sound headphone is actually being sold, despite the fact they did not personally ask me to weigh in with my skepticism. To an extent the idea makes sense—placing speakers around the head to simulate surround sounds more effective than using strange phase algorithms, at least in theory—but the overall goofy cockringishness of it all isn't helping sell the idea any. They claim to ship the 150€ headphones anywhere in the world, but the page still lists them as 'pre-order,' despite also listing the release date as November of 2004, so maybe they aren't being sold after all.
And look! It even comes in a hat model. (Thanks, Martin!)
Product Page [TubeSurround]