If you are an audiophile looking to improve sound quality on high-end gear, Use your motherboard's native audio drivers or Windows Sonic. However, if you are a gamer on a budget trying to squeeze positional audio out of a $20 headset, Xear 3D does the job adequately.
Many Windows 10 users report popping or crackling audio when using default Microsoft drivers; Xear-specific drivers usually resolve this. How to Install and Configure Xear 3D on Windows 10