I have no idea how the gaming headsets do it but there's good explanation at the Smyth Research website explaining how they do it (and do it well). My report on these is: http://www.stereophile.com/content/music-round-45Quote:
Originally Posted by lasitter /t/1416877/any-way-to-mimic-theater-sound-w-headphones#post_22159259
OK. I have lots of studying to do. I don't understand the technical process by which special headphones fool the ear / brain into hearing sound from different directions when there is just one speaker per ear.
But apparently there are gaming headsets with multiple drivers, for whatever reason.