Which games have the best surround sound (5.1 or 7.1)?

The best positional surround I've heard in a game it The Last Of Us. There was a thread a few weeks ago where ND talked a bit about how they did it.

Wipeout HD is an awesome showcase for surround. Loads of positional whoosh noises and environmental sounds. Plus amazing weapon noises.

It's bee a while since I played it, but I was always impressed by the 5.1 audio in Halo Reach. Dead Space 1 + 2 (not played 3) use surround excellently for building up atmosphere.

Best next gen surround so far is Tomb Raider Definitive Edt on PS4.
 
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