FPS shooters such as Call of Duty offer perks giving players who are willing to use a headset a massive advantage. Abilities that allow you to hear opponents on the prowl and pinpoint their location without ever seeing them.
Speakers and even surround sound systems offer an intense experience, however many of us can't be caught blasting our victories over the speakers every night. Gaming audio is similar to movies in a way... loud gunshots... quiet dialogue and incomprehensible ambient noise. Headphones give you the advantage without the worry. Which leads us to our next topic...