UVB076 :
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That actually is not how your ears work. With speakers, yes, surround sound makes a difference, but that's because you can actually hear the sound coming out of speakers with both ears. Each ear, on its own, can't tell where sound is coming from , and you can tell where sound is coming from by the difference in time between hearing something in your left and right ears, as well as the difference between how loud a sound is.
By no means was I try to describe how your ears work in my post.
If you're alluding to the fact that you don't need more than two speakers speakers to get accurate positional information, I don't agree. Actually, in the real world, you can consider we have an infinite number of sound sources with sounds coming from infinite directions. The more speakers (sound sources) you have to work with, the more accurately you can create the positional information. This is why people buy home theater systems with 5.1 and 7.1 configurations to match their surround content.
There is no two-speaker headset or two-speaker configuration that can equate to producing positional sound information equivalent to these 7.1 headsets no matter what the virtual technology is being employed. The speakers in these 7.1 headsets are arranged in such a way that you have front/center/side/surround all coming from different (7) directions within the ear cups. The combination of the sound information across this spread of speakers can allow far more positionally accurate information to be conveyed.
In a two-speaker headset, you have sounds coming from two physical directions. There's only so much you can do with sounds coming from two physical directions.
But I do see what you mean about how the ears working together is how we get positional information.