It requires a bit of tweaking to get configured properly though, which led to a lot of negative reviews or people leaving reviews saying they weren't impressed.
Experiencing actual 7.1 surround sound headphones (rather than simulated surround) is kind of like a mini version of experiencing the Oculus Rift for the first time, in terms of the "wow" factor when you finally get it working properly. What Rift is to eyes, the Tiamat is to ears.
The reason headphones have had just two speakers till now is because people have two ears, so we've incorrectly assumed that that's all that's needed. But human ears are designed to capture 3D positional audio. Two speakers means there are only two positions that audio can come from. 7.1 headphones simply blow everything else out of the water. It's a very visceral experience that's hard to articulate.
The takeaway is that having a headset which is capable of physically producing soundwaves from 7 different directions at once is one of the coolest experiences that any gamer can have. For casual gamers, it enhances the experience and immersion of any game. For competitive gamers, you can hear people sneaking up behind you, so you gain a competitive advantage.
All of this means that real (not simulated) 7.1 surround sound is a valuable idea which till now has seemingly been overlooked by the gaming industry. The first industry player that delivers a true positional surround sound experience to the masses stands to profit handsomely, whether it's Oculus or Sony or someone else. So build it!
(That said, I have no idea what 60 virtual speakers means, but I wanted to share my experience with true positional surround sound. Also, the surround sound headset works fine in tandem with the Rift. So until the Oculus guys realize how important 3D positional audio is and ship their next product with a pair of surround sound headphones, you can get the same effect right now from the Tiamat.)