My interest is solely gaming/movies.
I am torn between two options:
1. Purchase a virtual surround sound headset
2. Purchase a stereo headset and use a utility such as Sound Blaster Cinema or Razer Surround 7.1 to generate the virtual surround sound to be played by the stereo headset
I've never actually had the chance to don a surround sound headset. I have, however, experimented with option 2 and I've found that stereo headsets receiving a virtual surround signal will convey fairly decent positional accuracy except for when the sound is 180 degrees behind you, in which case it ends up sounding like it's right in front of you.