The PS5 comes equipped with 3D audio, which means that you can benefit from realistic and immersive surround sound to hear footsteps from the exact direction that an enemy is approaching.
You'll need to make sure that this feature is enabled in your consoles settings, as it can easily be turned on and off. Go to Settings > Sound >3D Audio for Headphones, and turn on Enable 3D Audio for Headphones.
This guide on Playstation.com can teach you how to set up 3D audio for both TV speakers as well as compatible PS5 headsets for the perfect acoustics to match your gaming space.