The best sound design consists of effects, music, voice acting, variety, and overall immersion accomplished through sounds. Ambiance has a huge factor as well. A lot of games these days sound really good, but the best will give you total immersion with background noises and little effects that don’t have to be there, but they are because the developers care that much.
Assassin’s Creed III
The sound design in AC3 is just fantastic. The various accents, different languages used, the sound effects used in the Frontier such as the wind during snowstorms, the sounds of wildlife, then the bustling city sounds in the cities. The naval battles just pack a punch in your ears. The cannon fire, the various ship crew yelling things at each other, the sounds of the ocean. There is so much variety there and it is so crisp and clear. This is the best sounding game this year.
Runner-Ups
Far Cry 3
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Sleeping Dogs
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The Walking Dead
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Halo 4
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