[Cthulhu_]

Err. There are plenty of surround sound headphones in the <$200 range, like ones from Logitech, and they are a billion dollar company.

[gruez]

I think he's talking about the "virtual" surround that's mentioned in the article, rather than the "true" surround that's in most consumer headphones these days. The article mentions that the former is superior because they can simulate effects from other parts of your body (eg. chest/shoulders) and can be combined with head tracking.