Yeah, people already do that with 5.1 headphone surround sound. That's not really Ambisonics-like math, because Ambisonics doesn't attempt to do anything with t

Yeah, people already do that with 5.1 headphone surround sound. That's not really Ambisonics-like math, because Ambisonics doesn't attempt to do anything with the timing differences. In fact, I haven't really ever heard much about playback of Ambisonics signals over headphones. The whole idea is reproducing the soundfield in open space, which would be experienced by your head within that space.