Comparison to the original Cerberus (V1)
To fully appreciate everything Asus has done right with the Cerberus V2, you need to have the original Cerberus - let's call it the V1 for the sake of simplicity - right next to it, for a direct comparison. Only then does it become obvious that the craftsmanship and comfort level really did improve - significantly, if I may add.
Even though the Cerberus V1 offers a similar dual-headband design, the tension of the inner headband is higher, and it isn't padded, which automatically makes it much less comfortable, especially during prolonged usage.
The outer headband consists of two rubberized metal tubes. They do feel flimsier than the stainless steel frame we saw on the Cerberus V2, but they don't transfer any ringing noise into the ear cups. I'll take better performance over luxurious materials any time of day, but the fact remains that the Cerberus V2 feels sturdier and more expensive.
Even though the Cerberus V1 has slightly larger audio drivers (60 mm as opposed to the 53 mm on the Cerberus V2), the physical size of the ear cups is actually slightly smaller, and their cushions are a tad firmer. That's yet another reason why the Cerberus V2 offers better comfort.
What about the audio performance? The general sound signature is similar - the sound is veiled and quite unnatural - but the Cerberus V1 doesn't go as deep in the bass region. Because of that, it's less dramatic in video games and no better for music. I would rate the midrange as marginally better on the Cerberus V1, primarily because the bass isn't so bloated that the mids would be completely engulfed by it. That means you'll be able to hear the footsteps of your foes with a slightly better idea of their spatial positions, but don't expect miracles - the overall positioning is still mediocre at best.
Even though I expected the microphone's quality to be the same simply because they look and behave identically, such wasn't the case. The boom microphone is in fact a bit better on the Cerberus V1. It picks up a certain amount of depth in your voice, something the boom microphone supplied with the Cerberus V2 isn't capable of doing. It still isn't suitable for Twitch streaming and YouTube voiceovers, though, as it picks up on a lot of static noise even when connected to a USB sound card.
The in-line microphone's quality is the same. Asus obviously didn't change it at all.
Take a listen of the microphone samples and hear the differences for yourself:
In case you already own the Cerberus V1, I don't see much point in upgrading to the Cerberus V2 - unless you find your Cerberus V1 uncomfortable, that is. If you're trying to decide between the two, go for the Cerberus V2 because the aforementioned advantages over its predecessor are worth the $20 price difference.