Standard stereo headphones with one driver for left ear and another for right ear is all what's needed, everything else is marketing BS.
Question is about signal containing necessary spatial cues needed by brain, which has been known for over century.
And still we have barely any binaural recordings despite of it giving lot better sound with headphones:
In case of games we can't use dummy head microphone, or small microphones put into ears of some person's head.
That's where mathematical algorithms called Head Related Transfer Function are needed.
Those simulate how sound waves coming from its source are modified by head shape before ears receive them.
And that's where sound cards are light year ahead of those "audiophile" DACs, which can only show themselves to games as 2.0/stereo device.
Causing usual game without proper own sound settings to output speaker mix, which sucks with headphones.
Sound card again can pretend to be surround (5.1/7.1) playback device:
Games essentially think you have surround speaker set and output sound with 360 degree directional/spatial data.
Then HRTF algorithm takes that surround sound as input data and calculates two channel mix for headphones with needed directional cues.
Creative has had top level algorithm for many years.
And for full compatibility with Playstation and Xbox you don't find many USB sound cards, because of need for optical input and Dolby Digital 5.1 decoding.
In PCs you can have 7.1 channel USB sound card, but not so in consoles.
That's why Sound BlasterX G6 is major improvement to its predecessor G5 for multi-device use.
After that all what's needed is good stereo headphones.
For its price that Takstar is no doubt very competent for closed design, especially compared to gaming brand trash.
And anyway closed design is major challenge for accuracy reproduction even to traditional audio makers.
Of course trade off of open design is its inability to attenuate environment's noises, so open headphones work well only in quiet environment.
Nintendo Switch again can output only stereo sound, because it doesn't have optical output and Dolby Digital encoding.