In games that support head tracking and spatial sound (I.e. Arma 3) it's incredible the difference it makes being able to move the head around to listen at things, spatial awareness increases tenfold.

I wonder why nobody tried the same with audio players. Granted you have to have your head in front of a webcam, so it is uniquely well suited to gamers in front of a pc and not to audiophiles on a sofa, but still.