i have both the Wireless Stereo Headset as well as the Pulse Elite headset, and i can confirm that even just on PS3 it's a night and day difference. i'm no audiophile but i find the VSS in the Elite to be waaaaaaaaaaay better than the WSH, and it's actually the best VSS i've heard in a headset before.
i actually came into this thread just a second ago to comment that i finally plugged my Elite into my PS4 and played some Tomb Raider. my mouth was agape the entire time i played. the sound is just incredible, and even with the Bass Impact slider set to high i wasn't getting that static rumbling artifact sound in the background constantly like i did on PS3 (although i don't have the Pulse app on PS4 yet, so it could be the presets for all i know).
TR is UNREAL with the Pulse Elite on. absolutely stunning the clarity im getting from everything, and the VSS sounds great to boot. i know soundbars are a convenience more than they are a quality sound item for the living room, but i LOVE my Sony soundbar.... but man this blows them out of the water pretty bad. i don't know if i'll ever use my PS4 without them on unless i have to.
oh, and praise Sony for letting me mute the camera mic. TR kept randomly pausing and switching my weapons because background noises in my apartment (nobody was talking either) were being picked up.