I I have tested Donkey Kong64 with the XAudio2 upmix (surround) feature with SRS Audio SandBox, and although I don't have a 5.1 sound card, it does work.

If you already have a 5.1 sound card or speakers, then you don't need to install SRS Audio Sandbox. Some users have a Windows UAC problem when starting the service after installing srs audio; sandbox on windows 8 causes the DirectSound API to lag. Install this at your own risk! To install this audio driver...

Here are the steps

(1) Install SRS Audio SandBox 1.10.2.0, then you will have a new sound device




(2) Setup your speakers accordingly to use with SRS Audio Sandbox (WDM) device to 5.1



(3) Run SRS Audio SandBox, turn it on



(4) Enable the HleAudio XAudio2 upmix option in the plugin



(5) Enable Surround for Donkey Kong 64 using the in-game option menu

Donkey Kong Sound Setting

That's it.