Music cds are not recorded in surround sound (yet, I think).
DVD recording is not all the same. There are multiple ways of splitting the signal to get 5.1, 6.1, 7.1, 8.1, 9.1, etc...
The best recordings are the ones that do not sound like they are coming from the speaker, but rather they sound as if you are right there next to the sound being recorded.
Personally I am not a fan of two really loud speakers up front and some underpowered speakers behind you as "SURROUND SOUND".
As far as quality recorded music Cds. I would vote for these;
Tom Petty James Taylor Tina Turner ZZ Top Otmar Leibert
A Perfect Circle - thirteeth step (wonderfully mastered) Grateful Dead - Workingman's Dead (Remastered HDCD) Dave Matthew's Band - Under the Table and Dreaming Tool - Lateralus (HDCD)
of course these are not surround sound but are some of the quality recordings that i enjoy.
Master and Commander has both DTS and Dolby 5.1 sound tracks. The opening scene has the man of war boat slowly rolling on the open sea and the wood creaking sounds of the hull slide from Right to Left and front to back. Then the attack out of the fog exercises the LFE subwoofer track. And all of this in the first few minutes....
The wide screen version is/was on sale at Best Buy for about ten bucks... go for it.
This a blisteringly loud and very dynamic mix that is presented in Dolby Digital 5.1, and dts.5.1 with extras and a bonus CD as well. THX digitally mastered for the best picture and the best sound!