Dolby Atmos and Windows Sonic software surround can help with the experience of positional cues to some degree, but I find headsets with 7.1 virtual surround sound almost always win in this area, but generally you'll end up paying a premium for the privilege. (m.windowscentral.com)
Combine the 20/20 rule with the above mentioned positional cues and you have the perfect series of modalities to emulate perfect posture. (kingofthegym.com)
The mids carry voices, gunfire, and other sounds you'll need for positional cues very well, though they can occasionally be drowned out by the lows. (soundguys.com)