För FPS? Ljud setup (Populär PC360?, Headphones + Mic, 7.1?)

My vote personally goes to stereo headphones.

I've owned Mesusa 5.1 headphones in the past. These were one of the first 5.1 headsets and I definitely have mixed opinions. The positional audio was great and the subs gave lots of vibrations. Often times when the bass of a song hit, I would involuntarily shake my head because they tickled my ears that much (awesome). They definitely were loud when off (and on) my head. I've actually used them in a pinch as speakers. I didn't like the bulk, but it didn't bother me too much.

Then I got a pair of Samson SR850s. Holy crap. Sound quality was insanely better. It really blew me away. I've owned them for over a year now. Still, to this day, every time I move the volume slider more to the right I think to myself: these headphones are awesome. While they don't rattle my brain with bass waves, I can actually hear sub 50Hz notes. It's very hard to describe, less bass, but oh so much more. The sound is just so much more crisp as well. Its really a quality over quantity thing. 2 high quality speakers vs 8 that have to spread the cost amongst themselves.

That said, I do think the positional audio was nice. Notice that I didn't say I missed it. While I consider myself a competitive gamer and played CS:S religiously before the Source2007 engine update, it really didn't help at all. When you heard something out of the right ear, you just knew where they were based on how the game was played so far. I rely very heavily on sound, and see no advantages to surround sound in CS:S.

More open games such as Battlefield with more dynamic encounters, positional audio might help slightly. You won't be able to tell which floor they are on as mentioned just from positional audio alone since the soundscape is 2D. Keep in mind that your brain does an excellent job at determining position when you are moving your mouse since the sounds change slightly between angles. I've never felt this a limiting factor, although my G9x (mouse which gets praised all over the place is) is, it just doesn't track fast enough for ultra low sensitivity.