For headphone based spatialization (binaral synthesis) usually virtual Ambisonics fed into HRTF convolution is used, which is not amplitude based, specially height is encoded using spectral filtering.
So loudspeakrs -> mostly amplitude based, headphones not amplitude based.
In the case of gamers, they are usually centered relative to the loudspeakers, and usually the loudspeakers tend to be placed symmetrical to the computer screen, so the problem is not so bad.
For cinema viewers sitting in the cinema the problem is much worse, most of the audience is off center... That is why 7.1 has a center loudspeakers, the dialogue is sent directly there to make sure that at least the dialogue comes the right direction.
HRTF as used in binaural synthesis is for headphones only, not relevant here.