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Not that simple. But more, [warning science talk ahead]
That software based surround sound algorithms, such as Dolby technologies, can just be as effective as 'true' surround sound headphones.
If either one of either Dolby (or any other surround sound algorithm) or the positioning of the drivers in a 'true' surround sound headphones matches more closely to the HRTF (Head-related transfer function, which differs in everyone due to the shape of the head and ear shape and it's influence on soundwaves) of the person wearing it, they would prefer it.
However 'true' surround sound headphones are bad value due to making them competitive price wise, quality has to be skimped on either the quality of the headphone drivers (and thus sound quality) and often also build quality as well. At the same production cost, 2 drivers will always be better quality than 7 smaller drivers. It's simple maths.
Not to mention due to the dominance of the console market in 3D-rendered video gaming, games developers in this market and it's sound mixing can save a lot of cost by mixing for one surround sound algorithm, that being usually Dolby Digital.
Software can emulate how you hear in real life very well only this isn't being fully realised in video gaming. The Dolby technologies isn't based on the shape of your head or ears (like Sensaura's tech, which was bought out by Creative and incorporated into EAX and CMSS-3D) but more ideal surround sound setup for speakers in a sound dampened room.






