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I think that sound has a huge impact in games where there is cover and you are trying to play tactically. So far Gears of War in multiplayer it is a huge advantage, and you know who is playing with surround sound and who is not. I have not tried gaming headphones, but playing in 5.1 (7.1), sound localiziation is extremely important. Even in games like Fable 2, where you are trying to find the gargoyles, if you can localize the sound then you can find the gargoyle easier. I think in FPS games sound is not as important. Playing on a regualr TV takes away from the gaming experience from the audio perspective.