He ultimately encourages people to find headphone processing that works well for them, so that is pretty much what the people in this thread are saying. But I can't parse his results that well. Though, I think people don't really look at the results and just listen to the conclusion. There's actually a simple test to show the benefits of virtual surround sound. While recording game footage, with something in game that makes noise constantly, rotate clockwise for a good bit. Then stop and rotate counterclockwise for a good bit. Strip the audio from the video, break it into 2 equal sized pieces for each direction, and throw it into an abx test. Without virtual surround sound, since you don't have a good front/back, it should be real difficult to identify which one is counterclockwise, and which one is clockwise. And then with virtual surround sound, you should be able to tell pretty easily.