The Razer Tiamat 7.1 and Razer Tiamat 7.1 V2 achieve true 7.1 surround sound by having discrete physical drivers for each audio channel to give you a surround soundstage that is produced literally around your head. These headsets use five drivers in each ear cup so there are a total of 10 drivers to represent the seven full-range audio channels and one low-frequency bass channel.
This differs from virtual surround sound which only has two drivers max and uses sound processing technology like Dolby Headphone to reproduce a sensation of surround sound.