Others have said it better than I could have, personally I prefer speakers now (2.1 set-up with the sub feeding the speakers) but headphones are nice especially if you are using voice chat and need to hear what your friends are saying.

I will say, having a subwoofer completely changed my experience. I have the massdrop 3xx (JBL 305 5 inch), and I added the matching sub for it… It is nice, the soundtrack to ghostrunner 1 is chef’s kiss