Considering the effort given to realistic visuals the current surround sound is a poor representation of the actual sound a driver would experience. In addition to same old complaint about level of sound being too low in many cases, where the sound is generated should be considered
On the good side the effects of hitting curbs with rear tires is ok, definitely hear the effects coming from the rear channels.
On the bad side, the engine and exhausts notes ALL emanate from the front/center channel, there is no difference based on the actual engine placement. A rear or mid-engine sound have more rear bias to the back channels, right now it sounds the same as a front engine vehicle. Exhaust should be rear channel or for true realism balanced front to back (as in stock vs modified exhaust upgrades)