roblem. I don't see the engineering difficulties being overcome. Trying to "fudge it" with too few available signals and too slow a response would probably be awful. Depending on how it was implimented, there's also be a maximum range of head turning before the system reaches its limit. At that point the system would break down so you'd have to keep your head within a specific range of angular position.
I don't see it that way. I'd be expecting a full 3D position and orientation measurement so you could get up and walk around if you wanted to.
Thinking about this, it probably exists already in the world of video games. I know that they have worked on synthesising the sound you would hear as you walk around in a virtual world, from first principles. I remember seeing a Youtube demo of someone walking around in a building and hearing the sound change as they walked around a corner or into a narrow tunnel. Headphones were recommended. Presumably you'd just have to bolt your position sensor gear to the video game to get a working demo. Someone must have done it already you'd think.