• Just sounds (no pun intended) that someone's done some better modelling for creating spatial sound effects probably based on real world sampling using a binaural mic.

    No technical reason why it couldn't be done in software if you're model is good, you have the inputs on separate tracks and you have a plot of where each track should come from.

    At the end of the day it's still just a stereo signal, it's just giving enough hints that the brain is filling in the rest.

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