To achieve the best possible sound experience, you should switch off any additional signal processing. This ensures that the game sound, which is usually elaborately programmed and created by sound designers, can be reproduced unadulterated by the headphones.
Tip: For example, Windows attempts to “improve” sound with the help of various algorithms, but this does not necessarily lead to a subjectively perceptible improvement. You can deactivate this setting by unchecking Enable signal enhancements on the Advanced tab in the audio settings under Windows.
If you are not satisfied with the existing 3D processing of a game, you can use additional software that switches between the game and the sound card to try to customise your 3D experience to your needs. With the software Immerse this can be realised on a Windows PC, for example.