There have been enough attempts post-Vista to do spatial audio on GPUs that I don't think the argument that CPUs were fast enough really holds water. I think it

There have been enough attempts post-Vista to do spatial audio on GPUs that I don't think the argument that CPUs were fast enough really holds water. I think it's mainly that spatial audio hasn't been a must-have feature, so omitting it or half-assing it hasn't been a problem.