Funny thing is how often DICE bragged about their software engine and in the case of BF3 even hyped it to death. Sure, the recordings are great but there is so much prebaking going on, especially with sounds just "playing" without having a direction, no matter how you turn your head. That's just pathetic but people are unfortunately easily fooled.
Fortunately the new consoles will bring hardware audio back and from the hardware/performance potential there is more to get/have than Creative could ever dream of. Now it's up to the devs to utilize this power.
there is prebaking and stuff, but with a good audio setup, those weapon sounds are pretty sick. id also like to make mention of Metro Last Light.... great audio. Fear 3 as well.