Gaming&HiFi Headphone Setups

So the first hurdle I have to overcome here is figuring out which HiFi cans suit my taste. The second objective would be a discussion on the utilization of Dolby Atmos Headphone at 48 kHz vs a stereo output at 192 kHz. I do both casual and competitive gaming. I believe that both Atmos/Stereo advantages exist in the gaming world. Atmos, or a 7.1 virtualized, output will give less audio fidelity, but it gives better directional queue information. This isn’t the case when the game is giving out a stereo output and the headphones upscale it to Atmos or 7.1 virtual. This only works as an advantage when the game has live, multi-channel audio output information available. Choosing stereo would give limited information on direction. The point of Atmos/7.1Virtual is simply to trick the game into thinking that you have a multi-channel output and then providing you with more directional information. Stereo will obviously sound better. My goal is to find a pair of cans that can work in both realms of gaming. This leaves me with the question of which Amp/DAC combo I should get, if any even exist that would support a live multi audio channel output, like Atmos Headphone. I am currently eyeballing the Elex, 800s, 1990. Any advice or insight would be appreciated