Its been said obviously, but its all about convenience and wirelessness vs. quality of sound and customisability.
I can't do without surround sound in gaming, I've had it since 2004, won't go back since it adds so much to the experience, Spiderman 2 has amazing sound design, its so 3D. Alan Wake II as well, thats terrifyingly brilliant with rear channels.
I'd like to have an AVR with great speakers but I'm in a flat with a 4.5m x 4.5m living room and don't plan to get a much bigger place any time soon, its too annoying with my room setup, the front right speaker would have to go in above a boiler cupboard door and the rear right corner is an angled wall, its just not something I can reasonably do, also fuck running the rear cables back to an AVR again.
I have many pairs of good quality headphones, the highest rated gaming ones (low bar lol), highest rated consumer sets, a fancy music-nerd pair, but I prefer my Sony ZF9 soundbar with rear speakers any day, I just dislike headphones for gaming even if its better for hearing really quiet sounds and pinpointing direction of sound, because the surround effect of headphones is just trash compared to real discrete speakers imo.
I'm pretty annoyed that my TV unit soundbar envelope is 1m wide and Sony have made all their new premium soundbars wider than 1m, so I can't buy the Sony A7000 unless I have it awkwardly balanced on top of my TV bracket stand plate (not too keen on fucking around changing the bracket stand design/moving the TV, since its my babby) as an upgrade to what I have... even if these problems didn't exist I'd probably balk at the price when I put it all in the basket, its disgusting how much it all costs compared to what I paid for my Sony ZF9 + Rears (~800), it came with a subwoofer.
I don't have a good ear for accurate sound so a really high quality system would be pointless for me, my eyes are very sharp for motion artifacts and verifying image quality, but not sound.