Resident Evil 2 Remake: Windows Sonic vs Dolby Atmos vs DTS Headphone:X [HRTF]

USE HEADPHONES ONLY with any virtual surround like Windows Sonic turned off.

"But which one is best for gaming?"
It's not a contest. It's like shoe sizes, it's whatever "fits". All three HRTFs will sound different to everyone's ears. But it doesn't matter because you don't read the description. Ever.