i would help if you would have read the ops question a little more in depth.
they wanted to know if a "stereo" set of "high end" headphones (studio headphones likely) can be made to act like surround sound gaming headsets with "virtualization" from a high end soundcard similar to the virtualization done on such headsets.
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the answer to this question is "yes".
you would need a soundcard which has "dolby headphone" (i think it comes in either 5.1 or 7.1) which will do the required processing and send it to the headphones to emulate surround sound just like many usb gaming headsets do. most of them are just two speakers which have software to emulate surround sound.
the other thing you would need is to make sure it has the power...