Surround Sound / Headphones discussion:
Headphones can have 'surround sound'. For quite some time. (Although recent VSS headphones have come a really long way.)
Good easy to understand article:
https://www.ign.com/articles/2010/08/02/surround-sound-headphones-explained
In order of progression from stereo to best:
Stereo Headphones (speakers). DUH.
Noise Cancelling Headphones. Introduce 'negative' waves to counteract waves from outside the headphones. Does not affect 'surround sound'.
So-Called 'virtual surround sound' headphones: (like Sony's wh-1000xm3 mentioned earlier.) Not really virtual surround sound. Does not modify spatial separation. Sony claims their Noise-Cancellation is so good for some environments it will 'seem' like 'virtual surround sound'.
Btw - it's currently not normally possible to get surround sound from a stereo jack. There are a few companies that have produced VSS type technology utilizing a stereo jack, but the the signalling is completely proprietary.
'True' 'virtual Surround Sound' headphones (some tv's and dual speaker systems have this as well. - but, imho, headphones do it better.): Use complicated driver algorithms to play tricks on the shape of the ear to produce virtually spatial separated sound.
I have some Kingston Hyper-X Cloud Revolvers (based on many reviews that have placed them at the top for quality and surround) to go with my Vive HTC VR system. (Although they are excellent for FPS type gaming as well.) They DO surround sound. Sounds in FRONT are in front. Sounds in REAR are in rear. (Of course they do all directions, but front and rear are the true test for speakers on the sides of your head.) (And they do use the 7.1 jacks from the Sound Blaster Recon 3Di card.)
'True Surround Sound headphones': Use actual discrete mini speakers along with a 'normal' speaker for each ear. This was a 'rave' for a while but it got somewhat expensive. And, a lot of audiophile type people (me included) thought that the sound was way too 'muddled' (busy?) Not much of a market any more.
'REAL' 'TRUE' 'SURROUND SOUND': really needs to use a speaker system. That's because of the distance involved from the speakers to the ears. Headphones can get really close, but the sounds for each ear are physically separated, and don't allow for ture complex interactions between all of the sound waves emanating from several discrete sound sources not near the ears. (close to 'real')