One headset I've always gone back to:
Speedlink Medusa NX Stereo 3.5mms and a Xonar DG will set you back £40. Maybe not even that.
The sound quality, the headset build and the mic are all top notch. More expensive headsets I've used, don't even compare and unless you're spending a lot on a surround headset you won't notice much of a difference anyway.
In fact, under the advice of some of the folk here a while back I was encouraged to try out a Xonar DG (which is one of the few that have an actual headphone amp) and it simulates surround just by switching it to 6 channels and it works perfectly over my stereo headset (I don't use the echoey Dolby Surround thing, just normal 6 channel and then set whatever game I play to 5.1). No odd sound variations, perfectly crisp, no distortion, fantastic bass.
A lot of people get carried away with brands, but you don't have to spend a lot of money to get good quality audio.
Directional audio wise, I have no problem hearing a sound on CSGO, BF4 etc and instantly or should I say instinctively turning directly to the source and owning that mofo because I knew exactly where the sound was coming from.
I've got a lot of headsets over the years but I always end up coming back to the lesser expensive Speedlink Medusa NX series. Bang for buck, you just can't beat them for sound and the build quality is insanely good (plus it has a massive 2.8m cable).
