Most high-end gaming headsets claim to offer some form of surround sound, but this isn't technically accurate. Gaming headsets use stereo drivers (one for each ear) to produce sound, and they can't create true surround sound acoustics like multiple speakers distributed around a room. The gaming surround aspect comes from Dolby, DTS, and/or THX processing technologies that tweak how the headsets mix sound between your ears to give an impression of 360-degree audio. This processing has gotten quite good, however, and can provide a strong sense of directionality. If a headset doesn't offer this processing out of the box, the PlayStation 5 produces it with any connected headset anyway, and you can get Dolby Atmos or THX Spatial Audio on your PC or Xbox with paid apps. The JBL Quantum One and other pricey headsets offer more immersive audio by incorporating head-tracking tech into the mix. They still offer the same simulated surround sound as other headsets that support the feature, but they also pan and shift the audio depending on how you move your head, giving the surround effect much more realism.