There are some great great gaming headphones that can be found for well under $300, let alone $800.
if you’re looking for audiophile headphones that also work for gaming that’s one thing, but if they’re primarily gaming headphones I would consider the akg K7xx from massdrop, the Beyerdynamic 990 pro, or one of audeze’s gaming options. Check madlusts gaming headphone thread in this forum sub section.
But honestly, for gaming there is no need to break the bank looking for the ‘best’ as sometimes top of the line sound doesn’t equate to top of the line gaming.
Edit: I forgot to ask if you have a dac and amp, or if youre running off your pc or console, that changes things a bit.
I prefer open-back / semi-open cans, the wide sound stage gives virtual surround in games much more depth and precision IMO and there are very few gaming headsets under $100 that are not closed back - only one that comes close would be HyperX Revolver, which is ported giving it a bit of a wider sound stage similar to the JVC HA-RX700 (which I have and largely prefer, due to to the incredible bass response and flat signature).
I tend to switch between those JVCs and a Samson SR850 since the velour pads give me much more comfort during long sessions, the pleather pads tend to get a bit warm over time. My "good" headphones (Logitech G930) is pretty much tied to my AVR since I find budget studio cans are well enough in sound quality for gaming and streaming music.
As far as surround sound, some games have it integrated into the game (e.g. "headphone" settings in the audio options), windows 10 has "sonic" spatial sound you can enable, some integrated realtek have it in the audio output options, 3rd party software solutions like Razer surround as previously mentioned and better sound cards (also previously mentioned) like the Sound Blaster Play!3 also support vsurround (which I am currently using, SBX is my favorite so far since it sounds good for games and movies and can adust the level of surround to your preference).