You would also need an IMU in the headphones to modify the phase when the listener adjusts or her head. This is an important part of how we discern forward from behind.
Apple already does this via spatial audio for AirPod pro.
And for some reason using that is a pretty weird experience. I've been so conditioned not to expect it that I actually turn it off to make it feel "natural"
It’s a weird experience, a bit uncanny valley like. I was using while watching video, and it’s somewhat eerie to turn my head and still have the audio from the earphones “pinned” to the screen.