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Ultimately all hearing is done binaurally, so the headphones are going to be the same no matter what. Just get a good pair that suits your taste and budget.
The question is, do you want to put some kind of digital signal processing upstream of the headphones to give you a virtual surround effect. Because of the way hearing works, these effects can get pretty - though not completely - convincing, and a lot of people swear by them. They can definatly sound better than a surround system with the volume turned right down, at least. That said, not everyone appricate the effect, and many headphone fans prefer the sound without it. All a matter of personal preferance.
There are several models of headphone surround systems on the market. You'll probably be best off with ones using Dolby Headphone, which doesn't have the same problem with head-related transfer functions that other virtual headphones technolgies tend to suffer from. All implementations of DH are the same [at least as far as hardware implementations go], so what matters is hardware quality, headphone quality, wireless transmission quality [if used], feature set, etc.
The Philips HD/HP 1500s and Pioneer 800/1000s are the most popular units amoung those looking for quality products. They're fairly pricey, though.
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