If you're after extremely high value flat/neutral closed backs, this is it, and a record low for local or internationally-sourced stock. For music listening, you'd prefer the AKG K371, but for the more budget conscious, that's a $70 step up. These should be solid for gaming if you have a separate mic.
Comparatively, the K361 has less bass and pitchier treble than the K371, due to it basically being a K371 made out of cheaper parts (and possibly drivers that didn't quite make the cut for the K371).
Reviews:
https://xander51.medium.com/akg-k361-review-the-new-champ-of…
https://www.headphonecheck.com/test/akg-k361/
https://diyaudioheaven.wordpress.com/headphones/measurements…
Enjoy!
https://www.rtings.com/headphones/reviews/akg/k371