We recently made a post explaining 7.1 surround sound. If you want to try it for yourself at a low cost, the Eksa E900 is an incredible headset, especially for the price.
This headset is $40, and it is an absolute steal. The build quality is good, it looks professional, and there are multiple modes of connection. For phones, Nintendo switch, Xbox, etc, you can use the 3.5mm audio jack, and for computers you also have the option to use USB for easy access.
As you could have guessed from the title, this headset has the 7.1 surround sound standard. Although it will not be the best surround sound ever, as the headset is only $40, it is still 7.1 and you can hear the difference. Try playing in an FPS game, and you will be amazed at how the sounds seem to come from different directions.
This headset also has a ton of useful bells and whistles. For one, it has a carrying bag, so you can take it wherever you go. Just getting a carrying bag actually costs $8 or more, so getting one with the $40 headset is bonus. Additionally, everything on the headset is detachable. The detachable microphone is especially great for use at school or just when you don't want it to get in the way. Additionally, you can swap out the 3.5mm audio cable with the USB, or just have no cables and use the headset as safety/noise cancelling headphones.
On the bottom of the left earcup, there are also controls to mute yourself or adjust the volume via wheel. The mic sounds decent, and is also articulated, meaning you can bend it any which way. Although it may look like it, these are not open back headphones.