Hmm, those Creative HS950, might be a good consideration. I do think a decent pair of headphones is always better, from a sound quality point of view, but without a sound card, one is only going to get stereo. Fine if that person only wants stereo. For someone looking for surround sound virtualisation, and a budget of £30, Good headphones and sound card is not possible. The HS950's might be a good choice.
Some motherboards do have Dolby Headphone though, which would factor in the decision as to what to get.