3D audio is a potential game changer though albeit there aren't many games that have done it well so far. Given the software licenses for Dolby Atmos or DTS can be had for c.£8 in sales it isn't particularly expensive. And of course it can be used with any stereo headphones on any soundcard/DAC/AMP hardware across Xbox One, Series S|X and PC.
I'm not sure it's a gimmick.