I recently bought a receiver with DH support, and I have to say, with my HD280 or my 595, the sound is very nice. By no means should you expect perfect surround sound, it just isn't possible. But it does add a lot of depth of field to the audio without messing up the quality like some PC game card solutions (Creative).
At least, you can tell the difference between front to back and back to front movement in the audio with your eyes closed (the effect is strengthenned by your mind when watching movies), even if it doesn't sound like it's quite behind you or beside you when it should if you were in the environment.
I would agree with most reviewers that it is the next best thing to surround. It is far from perfect, but it is also far better than just listening to stereo output through headphones for movies and console games which support 5.1.
One thing that surprised me- Turning on DH is actually pleasant for some music, particularly anything that tends to put a lot of pressure on your skull when listening to it with headphones, because it pulls the source material forward and makes it sound like you are listening through speakers or live. You probably wouldn't want to do this for serious listening obviously, but for casual listening it could be *much* more comfortable after a couple hours.
dev*