Looks like they should have spent more resources to actual design and less to hype.
The ALC1150 is a high-performance multi-channel High Definition Audio Codec that delivers an exceptional audio listening experience with up to 115dB SNR, ensuring users get the best possible audio quality from their PC...
Built-in Rear Audio Amplifier
Specially designed for gamers, GIGABYTE 9 series Ultra Durable™ motherboards utilize a high-capacity amplifier which is able to drive 600Ω loads, giving gamers a fuller range of dynamic sound with crisper details and less distortion...
Dedicated Audio Hardware Zone
+ Separation on the PCB layer protects the board's sensitive analog audio components.
+ Separate analog and digital ground to protect against Electromagnetic Interference (EMI).
https://www.gigabyte.com/Motherboard/GA-Z97-D3H-rev-10#ov
All the lines of BS bingo in there...
Because in my experience surround sound headphones are worse than decent stereo headphones and aren't really surround sound anyway.
"Surround" headsets have nothing to do with real surround.
With headphones that's achieved by using binaural sound, which mimics directly in signal how sounds from different directions behave while traveling to ears.
And even if just stereo models gaming headphones/sets are usually cheap China junk with lots of hype.
(if profit margins weren't excessive there would be lot less gaming brands)
In competitive gaming sense old CMSS-3D of X-Fi cards is way best in picking up foot step sounds etc.
But its major frequency response manipulation kills bass and lots of feeling in fps games.
Newer SBX Pro Studio loses in that detail nitpicking, but is more balanced.
With headphones binaural sound should be priority in gaming.
Of course if listener's ear and head shape and size differ too much from average then those binaural sound's spatial cues don't work correctly.