A surround sound system may have more channels, but it will not have the sound quality produced by a stereo system for the same price.
I feel that the loss of immersion from low quality sound is much higher than the immersion gained by a surround sound system.
If price is not an issue, a quality surround sound set will create a better sense of immersion.
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A gaming headset or pair of quality headphones will produce a better sound with more detail than an equally priced surround sound system.
Similar to what I said above, quality of sound > quantity of sound.
But one again if price is not an issue, a surround sound system will most defiantly beat out the headphones.
One addition thing to note is that headphones will not give the same feel that you can get from a deep bass produced by a single or multiple subwoofers that can be found in a quality surround sound system.
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