1. FPS
For footsteps in an FPS game with different footwear, surfaces and locations the audio must be recorded in a foley room because they have different items and surfaces needed to create all the perfect sounds, and they can edit the audio they have got to make it sound more realistic and immersive.
a pro foley studio includes:
Mac Based Pro-Tools Recording and Editing Rig
Variety of Microphones available
Extensive Sound Library stored on Mac
Up to 32 bit 192kHz WAV recording
Full Foley Studio Live Room, complete with props, various floors and surfaces
Extensive editing and mixing features
Full 7.1 Surround Monitoring and mixing Capabilities

2. Football
Crowd chants and cheers from every side of a packed football stadium will be recorded on a field recorder because it can pick up a lot of sounds thanks to the 8 inputs- 8XLR Inputs (mic +48v) and it makes games feel more immersive because the player can hear sounds from every direction, making players feel like they’re actually in the game.
8 XLR Outputs and also:
Up to 24 bit 192kHz WAV recording
Records to SD Card format (up to 32GB)
AA batteries, rechargeable Ni-MH battery, AC power, and 4-pin XLR external battery types
Headphone jack to monitor input and recordings
Can be used as a soundcard - 10 in 8 out USB Audio Interface

3. Ambience
To record ambience from a variety of locations, including a cave, a forest and a busy outdoor market you must use a handheld audio recorder to pick up every little sound to make games sound realistic and immersive.
The TASCAM DR-40 includes:
Up to 4 channel recording
(2x internal mics, 2x XLR/Jack Inputs +48v phantom power on XLR)
Up to 24 bit 96kHz WAV recording (16 or 24 bit – 44.1, 48, 96 kHz)
MP3 recording (44.1 or 48 kHz at up to 320 kbps)
Records to SD Card format (up to 32GB)
Battery Powered (3xAA)
Headphone jack to monitor input and recordings
USB Connectivity
Can be used as a soundcard