If you're listening in a room with two speakers, having widely panned sounds and limited use of reverb sounds great. The room will mix the two speakers somewhat together and add a sense of space. The result sounds like a couple of instruments playing in a room, which is sort of is.
But if you're listening with a tiny speaker directly next to each ear canal, then all of that mixing and creating a sense of space must be baked into the two audio channels themselves. You have to be more judicious with panning to avoid creating an effect that couldn't possibly be heard in a real space and add some more reverb to create a spatial environment.
Don't ask me how it works but I know gaming headsets try to emulate a surround setup.
One example:
> The crossfeed feature is great for classic tracks with hard-panned mixes. It takes instruments concentrated on one channel and balances them out, creating a much more natural listening experience — like hearing the track on a full stereo system.