I suspect that it is largely true that we all process the 3D largely the same.Seems we’re assuming we all process 3D cues alike, maybe some have a lower 3D believability thresholds than others. And what about different ear shapes?
It might have been more universally standard in the days of old, when people spent more time in cathedrals, synagogues, etc.
It also might be less universal with the young crowd spending more time with earbuds stuffed in these days, than with them getting more natural sounds.