Agreed. I'm using virtual surround on my headphones though I don't know if it does much. I was actually shocked when I threw something and it landed on some shards of glass and actually made the correct sound! You're right about everything making a correct sound. In fact, it's made me uneasy more than once when I walked over a different surface (like say a fence was knocked over by something the second time walking through, and now it makes the sound of chain link). It adds quite a bit.
I believe I played a bit of The Dark Descent, but it was a while back it feels like, and I remember only playing a short bit and never finishing it. As with most other horror games.
Good to hear it's "less scary" though. I might actually make it through this one. I'll let you know after I get about another hour to play tonight.