Lister
Banned
It's not the same. Virtual surround =/= proper surround sound. You might get the "directional" aspect of the sound from headphones (even though it's simulated), but what I'm referring to when I say "sounds living in the space" is the soundwave having to travel through 3D space (ie. your room) before it hits your ear. It's even more important the lower you get in frequency. It's just a better, more natural sound.
It's about soundstage plus it being guaranteed to work, more than anythign else.
The soundstage will be wider because, well it's physically wider. And the effect is always going to work because it's using actual speaker positoning to create the soundstage.
You give up accurate positioning though (even 7.1 isn't going to match 3D via headphones), and you also give up 3D positioning (z index - sounds coming from above and below you).
The issue with surround form headphones is that the soundstage will not be as wide for obvious reasons, and most virtual surround sound algorithms make some assumptions about your ears. For some people virtual surround will not work very well for that reason.