quite honestly "true" surround sound headsets are not much better than "virtual" surround on stereo headsets. the surround sound is a bit disjointed and not seamless on multi-driver sets so it will sound like audio is coming from different drivers instead of being a seamless integration.
there arent all that many true 7.1 headsets. the tiamat 7.1, strix 7.1 are the only ones i know of off the top of my head. there are more 5.1 models.
for audio quality going with stereo headphones and running virtual surround would likely offer the best but that is not what you seemed to want.