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Wouldn't sound + image just be a video? So, YouTube or something similar?

Talking about youtube, I don't know how supported is the 3D video thing; but it fits the "virtual tourism" part neatly.

Yes and no. I think placing them together, without using video, makes for a unique experience. Check out HN user bahro's comment and the link to his project.

I coded a little thing for myself to do this a couple years ago: http://subject.space/postcards/4.html

Very cool. That's exactly what I'm talking about. It gives such a different feeling (v. video). I can also imagine some sort of Google Map integration where one can virtually walk through an area and be able to access the varied soundscapes at specific points.

I quite like this idea. The juxtaposition between a well considered image with the uncontrolled audioscape is a pleasant idea. I have a very small set of binaural mics (appear to be inconspicuous IEMs) that I've wanted to use for something similar, but my iPhone doesn't capture stereo through the audio jack.