The MSI Immerse GH61 is equipped with a pair of 40-milimeter dynamic speaker drivers, which apparently have been installed by Onkyo, a well-known hi-fi brand. It's pretty much impossible to say what that exactly means, so let's instead focus on their actual performance. Onkyo's speaker drivers are powered by the ESS Sabre DAC/headphone amplifier implemented as an in-line unit with volume, microphone mute, and 7.1 virtual surround sound controls. The exact model of the ESS Sabre chip isn't specified, but it does support up to 24-bit/192 kHz PCM audio resolution with an SnR ratio of 121 dB and a THD+N value of 0,00017%.
The first thing I noticed after plugging the MSI Immerse GH61 in is that the supplied ESS Sabre DAC/amp delivers massive amounts of power to the headphones. In terms of volume, I constantly stayed below 50%, with only an occasional jump into the 60%–70% range when I was in the mood for some serious head-shaking loudness. I did push the amplifier up to 100% for the purpose of this test only to find out that the drivers don't distort even when played at deafening volume levels. With that in mind, if you often find yourself wanting for your headphones to play louder, the MSI Immerse GH61 is an instant problem-solver.
Of course, being able to play loud doesn't mean anything if the actual sound from the headphones isn't pleasant to listen to. Luckily, it really is. With no effects applied, the MSI Immerse GH61 sounds very balanced and surprisingly cultivated for a gaming headset. Onkyo's speaker drivers aren't overcooked in any part of the frequency spectrum. You get a decently full low-end with no artificial thickness or overhang. The mid-range has a nice presence and clarity. Multi-layered instrumental tracks and vocals sound smooth and pleasantly detailed. There's no harshness or excessive brightness in the higher frequencies, which makes the MSI Immerse GH61 completely non-fatiguing. At the same time, the high range doesn't sound intentionally trimmed down either; the presentation remains fairly open and airy for a gaming headset built around a closed-back design.
When used for gaming, the MSI Immerse GH61 delivers excellent spatial positioning and detail retrieval, which I found exceptionally helpful in multiplayer shooters. While playing in teams with randoms, I was constantly under the impression that I'm able to hear approaching enemies before they do, as well as determine the distance and direction of incoming gunfire. In a multiplayer environment, that feeling gives you a certain level of confidence, which then translates into frags and survival. The Immerse GH61 seamlessly switches from online shooters to single-player games, where its balanced sound does a good job of building atmosphere and immersing you in whatever you're playing.
Note that the ESS Sabre DAC/headphone amp combination has a dead-silent noise floor, and that you're welcome to use it to drive any other headphones you might have lying around. It had no issues with any of the headphones I've connected it to, such as the Sennheiser HD 660S, Philips Fidelio X2, Shure SRH840, and Oppo PM-3. You can even continue using the Nahimic for Headset software driver as its functionality is bound to the ESS Sabre DAC/amp, not the Immerse GH61 headset.
Speaking of which, I strongly suggest you avoid using any of the sound profiles offered within the Nahimic for Headset software driver. The profiles actually change DSP settings other than those shown inside the software. Meaning, if you choose the Music profile and then manually turn off everything within it, the sound will still be vastly different than without any effects/profiles. Same goes for the other three sound profiles (Movie, Communication, and Gaming).
Both incoming and outgoing passive noise isolation is very good, especially if you decide to stick with the pleather ear pads. You should have no trouble using the MSI Immerse GH61 even with people around you.
7.1 Virtual Surround Sound
The 7.1 virtual surround sound is engaged by pressing the corresponding button on the ESS Sabre in-line module. It will be applied to any pair of headphones connected to the module as the signal processing is done in the module itself, not the MSI Immerse GH61 headset. When activated, the Nahimic for Headset software driver will switch to whichever audio profile you have selected and turn on the Surround Sound option. Unfortunately, after you deactivate it, it will stay on the selected profile. Should you want to go back to using the headset in its "pure" form with no DSP effects applied, you'll have to visit the Nahimic for Headset software driver and turn the effects off manually. Quite annoying!
I actually preferred using the 7.1 virtual surround sound with the Music instead of the more logical Gaming profile since the Music profile adds more warmth to the presentation. The virtual surround sound effect is generally decent, but by no means spectacular. It can make certain games, especially those with more advanced audio engines, more immersive. I tested it in Battlefield V and can confirm that it does increase the sense of participating in the chaos of war, although it didn't do anything to help with spatial positioning. I had an easier time picking up my targets in standard stereo mode.