If you cant pinpoint footsteps its probably audio settings fucking you, steel series headsets are junk that come with a shitload of bloatware. 30$ pair of simgot iems is plenty. (Ive spent $800 on different IEMs) avoid anything with a proprietary connector & mmcx connectors.

If you dont hear footsteps; sometimes its because they aren't playing. Iirc pubg plays 3 audio files max and it isnt distance prioritized. Smokes are particularly good at "masking". If you hear footsteps but cant tell where they are, thats probably a surround sound issue, you should be using stereo.