Honestly, my understanding of most gaming audio is trying to get a good headphone for it is trying to make a silk purse out of a sows ear. Even in Counter-Strike:GO, which is a game that implements sound as a critical part of the game, is not only glitchy, but is also poor in it's directional cues. For directional sound, there's either Dolby Digital Headphone, which creates 5 or 7 virtual speakers on a single plane, or the Creative 3D sound. Which is real binaural 3d sound. But on consoles, games are setup to be equal to the lowest common denominator, I.E. CoD removing footsteps because they give an advantage to people using headphones rather than speakers.
But, afaik, headphone soundstage is a mental illusion without some kind of special software(DDH, C3D), or binaural recording. Otherwise all you hear is stereo sound like if you had plain speakers in front. Comfort and mid-treble emphasis is more important.