Ostensibly, the switch to 50mm drivers over the past few years has been to facilitate bass quality and provide a “larger” sound, though it’s worth pointing out that a good 40mm driver will outperform a weak implementation of a 50mm driver. The Kraken’s one of the last gaming headsets to move to the larger size.
The biggest change to the Kraken V2 can be found under the hood: 2016 marks the first use of 50mm drivers inside.