I found gaming headphones I've had... typically also utilized virtual surround software, which did bolster TV shows where otherwise the audio was extremely flat, and some movie cinematics benefit. But turning virtual surround off on say Astro A50s, it sounded cheap and hollow too. It couldn't produce natural sounding audio without surround effects turned on, and is tuned explicitly for that purpose. A warmer headphone, like the X2HR, I think sounds very good in stereo while gaming, and if I like, I can add Dolby Atmos or Windows Sonic surround effects. I rarely do.

It really depends on the headphones. A studio reference headphone for gaming isn't ideal for me. That said, many gamers I know turn on treble boost in game setup for FPS, and that makes the whole audio flat and hollow except for the top end for footsteps and such. They care more for the edge in hearing nearby movements than overall immersion in the game. I can't stand that personally. But in say warzone, as usual, I often can't hear people running straight at me until they're like 10 feet away and blasting me. lol But that's not the headphones (does this with all the headphone I've tried over the years, boosted or not), it's the game. They just can't seem to get audio cues correct. Other games do that far better, and I think they need to pirate what their competitors do. So I might as well enjoy the whole game's audio and not just Auto EQ it for a specific purpose.

The cans I use for solo gaming are the Audioquest nighthawk, which are a sort of semi open back, and warm. I think they're exceptional for music, gaming and movies. Without virtual surround.