Ding Ding Ding, we have the correct answer. These headphones are way over-engineered even by Apple standards. There is no reason for headphones to have a gyrosc

Ding Ding Ding, we have the correct answer. These headphones are way over-engineered even by Apple standards. There is no reason for headphones to have a gyroscope/accelerator combination except to enable VR or AR audio in conjunction with their existing ARKit. From my reading of the quoted paragraph, it appears these headphones will play system sounds (alerts, siri, etc) in such a way that they appear to emanate from the paired device - a very neat trick. If the headphones can do that then it is a short jump to making sounds appear to come from ARKit objects moving in real space.