Haha yes you're absolutely spot on. The knowledge on how to do this has been around since 1988: http://staffwww.itn.liu.se/~karlu/courses/TNM086-2011/papers/loc

Haha yes you're absolutely spot on. The knowledge on how to do this has been around since 1988: http://staffwww.itn.liu.se/~karlu/courses/TNM086-2011/papers/localization.pdf http://staffwww.itn.liu.se/~karlu/courses/TNM086-2011/papers... I tried out Dolby's Headphone offering a while ago and I just didn't like the way it sounds. My guess is that they are using equalizers to fake the FIR filters without accounting for the delay-dependent part of the EQ. But that's just my speculation. I didn't know that Creative was offering this, too. BTW, I believe that the Razer Kraken 7.1 Headset is technically also just a stereo USB headset with an app not unlike mine.. but that is also just my speculation, as I didn't try out their product yet.