[gasbag]

If you want to hear a great example of spatial audio, check out The Quiet American [0] and be sure to use earbuds. He records his environment using two in-ear microphones to get all of the effects discussed in the article: sound shaped by the external parts of the ear, timing differences between the left and right ear, etc.

I remember listening to one recording where he is at the edge of a lake or ocean, and listening while standing with my eyes closed I almost expected to feel the waves around my ankles. It's incredibly immersive, and will work wonders for VR.

[0] https://www.quietamerican.org/introduction.html