I've been playing games for a long time now and most sound systems or headsets I've had, have the problem of not being able to differentiate up from down. They may give you the info of where the sound is coming from in a 360 degree circle around you, but not in a sphere.
Anyway, that's what I want, I want to be able to tell whether a sound is coming from above or below or neither (same elevation). I've looked at 7.1 headsets but they have the front, rear and side speakers. I haven't been able to find anything else.