7.1 is almost always software/soundcard emulated. So in reality gaming headphones are exactly like normal headphones, having only 2 speakers, but with a really small/cheap soundcard built in. Built in soundcard has 7.1 dolby sound option right from the start, but most have poor sound quality. You can achieve the same thing with a pair of regular headphones and a separate soundcard.
There are some real 7.1 heaphones like
http://www.razerzone.com/gaming-audio/razer-tiamat-71 but I wouldn't recommend those for many reasons.
I find it better to buy some mid grade audiophile headphones and a separate microphone, either a tabletop one, or something like
http://www.headsetbuddy.com/moovmic-detachable-boom-microphone/With these, you need to have a soundcard with 7.1 emulation to have dolby surround for games.
Soundcards are relatively cheap, something like
https://www.asus.com/Sound-Cards/Xonar_DG/ is more than enough.
There are some gaming headsets I find really good, on par with most audiophile headphones, but they come with a hefty pricetag.
If money isn't an issue, I can recommend:
-
http://en-us.sennheiser.com/gaming-headset-game-one-
http://en-us.sennheiser.com/pc-gaming-headset-game-zeroThey are actually the same headphones but
game one is an open back headphone, and
game zero is closed back model.
Main difference is that open headphones leak sound in and out, but in exchange offer an open, airy sound signature which most people prefer for listening music. Closed headphones offer more isolation and generally offer more bass in return.
Happy hunting!
P.S. some mid-fi headphones I can recommend are:
- Audio-Technica ATH-M50x (closed back, probably the best value for money)
- V-MODA Crossfade M-100 (no personal experience with those, but reviews are good)
- Akg q701 (open back, superb sound positioning in games)
- Sennheiser 518/558/6xx (if you are into music as well, all open back)
For AKG and Sennheiser 6xx i advise a separate amplifier, so things get complicated:)