Before the patch surround audio was great, after the patch it was not and very difficult to discern sound directions. Doing some testing with the different audio settings in game and disabling spatial sound in Windows has not improved it. During this testing I find that there is no difference in when windows spatial sound is set to none or when set to Dolby Atmos for Headphones.
The audio settings I’m currently using in-game.
Sound device: default device (have also tried selecting the specific Realtek(R) Audio)
Speaker settings: 5.1 (have also tried auto detect, stereo, stereo headphones)
I’m using a Sennheiser GSP 350 and an Audio-technica ATH-M50x.
I don’t hear much (if any) change when using either headphones and switching between spatial sound off, Dolby Atmos for Headphones or Windows Sonic for headphones. Which is a bit strange as normally there is a very clear difference when Sonic is enabled.