Depends on how much you’re willing to spend. Any headphones will work with 3D audio through the controller but you’re stuck with Bluetooth and the controllers built in amp which is just okay. If you’re looking to spend, you need to buy a PS5 compatible DAC like the Atom DAC+ and then whichever amp you want. Any decent open back headphone will work with this setup. This is my personal setup and it works great in games where 3D audio is well implemented.

B stock are new products that a company sells at a partial discount due to minor cosmetic flaws. You can get discounts on a lot of electronics this way. Regardless, even paying full price the Atom DAC is worth it and JDS has the best customer service I’ve ever seen from a company. I had a Schiit Modi previously but sold it because the Atom+ is one of the few DACs that works seamlessly with the PS5 (with their adapter cable).

JDS Atom Dac + (109$) with their UAC1 fallback cable (10$) works perfectly with PS5 3D audio. You can save a little money by buying b stock which is what I did. Then you can hook that up to whatever Amp you want and you’re good to go.