Headphones make a difference.
I once read on another W.W.II game forum about a guy that had purchased a high dollar set of phones and tried them out. In the game he was playing as a sharpshoter and had snuck up to the front line. He found a good hideing spot behind a hill and was laying in wait for a target.
Then out of a stroke of genious he figured that he could turn the volume up to it's highest setting in order to hear enemies comeing closer.
But...he did not notice the group German 88's on the other side of the hill, and when they opened up he couldn't hear for a week he said.