Someone didn't read what they quoted.
In an effort to de-escalate the names and confusion here...
The quoted IGN section was a reviewer's assessment of the product, not a factual statement about the feature set of the headphones. If Mike Epstein found the PlayStation headset to be exemplary with PS5, then plus1 for the recommendation there, and if the other guy was not as impressed, take that minus recommendation in as well.
Ultimately, there is little in the Pulse 3D or Xbox Wireless Headset that makes them "3D Headsets". They're stereo devices (single-driver 40mm neodymium speakers in each ear cup,) and you can read up about talk of custom-tuning or driver/foam selection or supported standards from the stat sheet, but it's the console that essentially does almost all the work. The headphones just play back the sound. Even the 3D sound.
If anybody can point out something about the 3D Pulse in the teardown (Xbox Wireless Headphone teardown will I assume come some day too) that makes it particularly good for virtualized surround sound propagation, then it's worth bringing to the conversation. Otherwise, when we're talking about either of these headphones, we should probably primarily be talking about comfort, sound quality, space and dampening, mic responsiveness, and feature set, as well as personal experiences with each. The "3D Audio" of it all comes via the console that makes the 3D audio.