For casual level play it’s indeed fine. But the “flatness” of a level doesn’t really mean much. You want to know which specific part of a nearby room someone is in. To the left… in front? Behind? Are they going through the hallway or cellar in cs_italy?
Like any game, you get huge value out of slight advantages when you get to the more high level skill.
I was around CAL-M level in 1.6 and I never had a surround sound setup, but I'm unconvinced that it has any meaningful benefit over headphones, which worked perfectly fine for intuiting where someone was. That's hardly a real benefit in higher level play, anyway because you know where everyone could be, anyway, and your movement is dictated by that knowledge as well.