spatial audio makes use of psychoacoustics to make sound a seem to be coming from your front or back as well. basically, your ears/head act as a low pass filter

spatial audio makes use of psychoacoustics to make sound a seem to be coming from your front or back as well. basically, your ears/head act as a low pass filter, so a familiar sound with more high end will seem to be coming from more in front of you compared to the same sound with less high end.