I have just plain stereo and wouldn't change it for the world. Have had all sorts of setups throught the years... it's so much easier when I don't have to worry about speaker mapping or what the player/browser would do with a plain stereo signal on a 5.1 or a 7.1 setup. Sometimes, everything's kosher, most of the time it's a mess.

Like it or not, stereo has been the default way to record audio for the last 80, 90 year, and it has proven that it's simple, yet effective at making the music "come alive" in the listener's mind. Sure, surround does it better, but there is too much maintenance into it, plus mastering albums in surround is a real PITA, especially electronic music (not real instruments, so how are you gonna map that effect/sound 🤷). Most TV stations also air plain stereo. Cameras, phones - plain stereo. Most series - also, plain stereo. Movies are basically the "odd ball out" because they're a combined multimedia experience (video and audio) and they're usually just shots of real world stuff happening in front of a screen, so it's not that difficult to surround map the sound on them (i.e. the video tells the story of how the auido should ”move").

In some cases it renders less in the game, making the game easier, too.

I roll a d4 for my FPS at the lowest possible quality. I literally can't go higher.

A lot of pros play shooters at low just to get more fps.