For Dolby Headphone there are a few potential routes.
Headphones wise you want something with good quality but not too fancy. Just two good quality drivers pointing at your ears really. Dolby Headphone fakes a lot of the soundstage enhancements available on headphones (like internal reflectors, angled drivers etc. You don't need a large or frontal headstage (soundstage, as heard on headphones) to use Dolby Headphone.
At the end of the day, DH is very handy for gaming because most games don't have a decent headphone mode - they just pipe the sound for stereo speakers into your ears with no real soundstage info. Some headphones that theoretically aren't ideal won't be a disaster. I've heard plenty of people with HD555s and ATH AD700s praise Dolby Headphone even though they might not be the ideal match. In my experience these can sound a bit artificial though. Something like the Goldring DR150s or NS1000s is pretty much ideal. Source games like CSS are the main exception but I'd still prefer DH over their implementation
Just a word on mics, you're better with a boom mic close to your mouth if you'll be using it at LANs. For home use, a desktop or clip on mic will be fine.
- Pre-mastered - unfortunately there's not a lot of material around. The Pearl Harbour DVD has a native Dolby Headphone soundtrack. Shame about the film
- Soundcard - Asus Xonar (Except DS). This will encode Dolby Headphone to a stereo signal for use with any headphones. Other Dolby Headphone souncards are available but none do EAX over 2.
- Receiver - Various receivers and endoders are available. These use stereo headphones. If you wanted to use an X-Fi with Dolby Headphone this would be the way to go. IMO this is the best affordable solution for gaming over headphones but not necessarily worth it over just getting a Xonar though.
- Headphones including receiver / encoder - These are all stereo but generally marketed as 5.1 or sometimes 7.1. The main issue with these is quality - you usually pay extra over the equivalent buying seperate headphones. The advantage is that the headphones should be matched for Dolby Headphone use. You usually need to feed them a Dolby or DTS signal over optical
- USB Dolby Headphone (and other 5.1 / 7.1 virtualisation) headsets. Big disadadvantage for gaming as they disable your soundcard - so no EAX over 2 (if that) for you.
Headphones wise you want something with good quality but not too fancy. Just two good quality drivers pointing at your ears really. Dolby Headphone fakes a lot of the soundstage enhancements available on headphones (like internal reflectors, angled drivers etc. You don't need a large or frontal headstage (soundstage, as heard on headphones) to use Dolby Headphone.
At the end of the day, DH is very handy for gaming because most games don't have a decent headphone mode - they just pipe the sound for stereo speakers into your ears with no real soundstage info. Some headphones that theoretically aren't ideal won't be a disaster. I've heard plenty of people with HD555s and ATH AD700s praise Dolby Headphone even though they might not be the ideal match. In my experience these can sound a bit artificial though. Something like the Goldring DR150s or NS1000s is pretty much ideal. Source games like CSS are the main exception but I'd still prefer DH over their implementation
Just a word on mics, you're better with a boom mic close to your mouth if you'll be using it at LANs. For home use, a desktop or clip on mic will be fine.