As far as I know there are only 2 true surround 7.1 headsets and 2 true surround 5.1 headset (I am assuming by true 7.1 u are referring to headsets that have independent drivers for each channel). Let me start with 7.1's
1)Razer Tiamat 7.1: great headset with 5 titanium coated drivers per ear...