Currently Sound Blaster ZxR, which I got second hand, feeding...
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Objective2, or actually also second one for when having two different headphones connected or comparing between them.
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Primarily using Beyer DT990 Edition/Premium, after using couple years AKG K712, which isn't as comfortable.
For neutral reference I have also second hand bought K702.
(+ retired tape keeping parts from falling Sennheiser HD595)
With Creative having B-stock at nice price recently ordered Sound BlasterX G6, so probably going to retire that ZxR.
Customizable HRTF would sure be nice, but Sound Blaster X3 is rather pricy for level of its DAC/headphone output.
And who knows if especially PS5 brings audio back into focus in gaming and there will be new products shuffling.
Sound aspect of PC gaming is currently like graphics in start of 3D graphics cards before 3Dfx Voodoo...
Unless wanting above neutral bass, K702 is as about as good as it gets for gaming.
Though like any headphone they need binaural sound to give proper immersion and are also more power hungry than average headphones.
Impedance doesn't tell anything concretic about that and they actually need about twice the electric power per dB than 250 ohm Beyers.
If wanting good balance between fun bass and details then Beyer DT990 is major amount better.
Good old manually adjustable head band is also more likely to fit different heads.
But if you have noisy environment these open headphones aren't good:
Except for higher frequencies they let environment's noise completely through.
So for noisier environment closed headphone like Beyer DT770 is lot better.
Once having headphones it's easy to test binaural sound simulation with gameplay recordings in Youtube.
Like first couple minutes of this:
https://www.youtube.com/watch?v=d1_20T8x_OI
Stereo from game:
https://youtu.be/Y6ROujJ8Ae8?t=50s
Binaural sound simulation:
https://youtu.be/Y6ROujJ8Ae8?t=6m20s
Though if your head shape differs more from average that's major complication:
We hear in 3D because shape of the head (+pinnae) causes direction dependant changes to signal received from sound source by both ears.
Hence binaural cues modeled for average head shape might be inaccurate for you decreasing positional accuracy.
So far Creative's Super X-Fi is only customizable HRTF available for average consumer and even that is found only in Sound Blaster X3.
Also its configurability is somewhat lackluster.