The new Xbox One preview update has options for virtual surround sound with headphones using either Dolby Atmos for headphones or Microsoft HRTF. Under the audio options you select the one you want and then there is an option to force the setting for all games and apps. Right now, it doesn't have anything behind it. If you turn it on, it doesn't work, but the settings are there and the feature will be added some time before the creator's update.