No headset can produce true surround sound directional accuracy.
There is the Razer Tiamat 7.1’s that have 5 drivers in each can and is driven by the sockets you are talking about. I actually have this headset and while it’s the best virtual surround sound I have found in a headset it is still miles short of a true surround sound setup. It also compromises sound quality, any headset with multiple drivers suffers issues at certain frequencies as the drivers negatively interact with each other.