Expensive ga(y)mer hype marketing BS.
While certainly sounding different and no doubt better than stereo speaker mix with headphones, their advertised point is impossible by the laws of the physics:
We hear in 3D with two ears, because shape of the whole head causes direction dependant changes to signal received by both ears from sound source.
Those binaural cues won't ever happen with headphones, no matter if they have garbage truck load of even cheaper Chinese drivers crammed into them.
Quality stereo headphones and HRTF processing for binaural sound is better approach.
With accurate enough HRTF for listener's head shape and accurate headphones sound positioning would be completely life like.
You don't even need to to pay much to get good level headphones from actual audio makers.
Fair £100 is enough.