According to devs you should use stereo and I can't disagree. I've tried sennheiser surround before and for immersion it might be fine, for getting the most out of your game stereo is better though. Keep in mind it's just emulated surround sound while the game sound is optimized for stereo.
Using a pair of $30 headphones from logitech, and Razer Surround pretty much doubles the quality of my sound. Can hear much further away, can differentiate levels slightly better(that's just garbage in this game's sound regardless, but the surround helps some), and that's just using the free version where you can't really customize anything.
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