> Gamers are actually probably the consumers with the most complex audio pipelines because you're mixing a lot of sound sources in real-time with low latecy, reverb, and other spatial effects.

There's a GDC talk out there about the complexities of audio in Overwatch, a competitive game. Not only do you have invaluable audio cues coming from 12 players at the same time, but also all of their combined abilities and general sound effects, like countdown timers and such.

One of the bigger problems talked about was that in a competitive game you can't just scale the loudness of an opponent's footsteps by the direct distance between them and you. You need to take into account level geometry, and so the game has to raycast in order to determine how loud any single sound effect should sound to every active player in the game.

Edit (link): https://www.youtube.com/watch?v=zF_jcrTCMsA