Maybe relevant, maybe not, it worked fine regarding spatialisation with the original Insurgency.
It still works fine with other games. So I'm fairly confident it's still about some kind of library that hasn't been added or something.
I have to agree, unless there are mickey mouse ears, I don't see the point.
As an alternative, twin sights one magnified, one a red dot (unmagnified), with a quick switch key.
With such a nasty grand i had to endure in the beta to unlock a single set of trousers
Dear me, you got trousers? I had to do with a pair of second hand undies.
Kids these days.
I too see this argument thrown around a lot.
There's another game that those people ought to look at.
The ArmA series (previously Flashpoint), is meant to be realistic (as games go). It's also quite fun in a very different way from Insurgency.
However it's also highly moddable, so people who are into realism, added stuff to make it more realistic, so you can have your radios only work when there aren't too many hills between you and the other guy (it's a given that it's up to you to manage the frequencies), you can't run for long (anbd will actually have to stop), the place where you're wounded will have an impact for the duration of the game (in some cases you won't be able to aim, but you can still push the others on, so there's that at least).
And if you forget to brush your teeth, you can no longer eat and you die (ok, I made that one up).
Tl;Dr: realism is one thing, but you certainly want to think twice before putting it in your game. It's interesting in some cases, a possible challenge in others, sometimes a nuisance, sometimes it just turns people away.
I'm using a Megalodon Maelstrom Headset (old-ish Razer 7.1 USB). When in 7.1 mode, all the sound spatialisation is "blurry". It's sometimes even difficult to know if sounds come from the right or the left, let alone front or back.
In stereo mode, it works as expected.