Best games for sound? That's easy: the original Thief trilogy (The Dark Project/Gold, The Metal Age, Deadly Shadows)!
It's a combination of excellent sound design and pinpoint positioning, which you're going to need if you want to sneak your way past things. No Soliton Radar System for you here!
Other PC games from that era of DirectSound3D/OpenAL had the positioning down just fine, but Thief stands out because of its sound design adding to its sense of atmosphere, not just being a competitive gameplay advantage, but being critical to the game's immersion.
Worst games for sound? Battlefield: Bad Company 2 is easily among them, and a grave insult to the series at that.
Positioning? What positioning? All I heard was canned panning and no decisive sense of direction! I actually thought for a long time that the Frostbite engine just had terrible audio positioning until I tried Battlefield 3 during the $5 Origin sale and found that wasn't necessarily the case. Can't comment on Battlefield 4 yet.
The actual effects and overall sound design are pretty good, it's just that they're all mixed so terribly. No setting I've adjusted can fix it.
Dead Space had been mentioned a few times back in August, but I thought I'd just remind people about how the first two games (especially the first), had some of the best audio in any game that I can remember. While I'm not quite sure about the positional qualities yet (I haven't played it since I started using DH), it had by far the best atmospheric audio.
Also, was reading over the reviews on the first post again, and just wanted to mention that the "holes" in specific positions aren't necessarily because of the headphones themselves, even if the headphone might pronounce an issue more than another. The "5 to 7 hole" that the DT880s supposedly possess have more to do with your decoder/drivers than anything else. The cues were "okay" with the Essence STX and these headphones initially, but after grabbing the custom, unified drivers and then the custom 7.1 profile, I was able to clearly hear things coming directly behind at 6 instead of sounding like it was between 4 and 5 and 7 and 8. The simulated center speaker actually sounded like a center for a change too instead of it sounding either like a center that was elevated to the top of my forehead, or was simply coming from the left and rights that were closer together than they should be.
I just finally played through Half Life 2 and both episodes with the FFCM mod (after owning HL2 since 2004 and almost finishing it multiple times...), and I'd often just walk around when NPCs were talking just to make sure I wasn't imagining things. The detail was excellent and it didn't sound like the "fake" frontal and rear cues from just making a huge frontal and rear cone like it did prior to the newer drivers and profile.
Edited by Sanctuary - 12/15/13 at 12:45pm