Currently, headphones are pretty much required hardware for VR, because the positions of the speakers relative to the ears are fixed. Achieving realistic binaur

Currently, headphones are pretty much required hardware for VR, because the positions of the speakers relative to the ears are fixed. Achieving realistic binaural audio with external speakers isn't currently feasible because of the need to compensate for reflections and interference, let alone maintaining positionally invariant virtualized audio sources through head rotations and translations. I'm not sure how the "60 virtual speakers" would work (it sounds like marketing terminology), but currently, the state-of-the-art in immersive in-game audio involves constructing an acoustically realistic head model, and harnessing the raytracing abilities of game engines and graphics cards to apply a material-based frequency attenuation curve at each bounce.