OK. Let's look clearly at what a microphone does. It's a transducer - it converts one form of energy to another. It turns sound waves into an electrical signal.
At any one point in time, the amount of sound energy received will bend the diaphragm so that it creates motion across the wound coil that converts mechanical energy to electrical energy.
The energy impact received by the diaphragm causes it to move accordingly. It doesn't matter to the diaphragm where the energy that makes it move comes from, it just moves - and when it moves, its motion is converted into an electrical signal with the use of a wound coil and a magnet. That's it. The microphone doesn't think or evaluate or discern between the origins of the energy that makes it act as a transducer of sound waves into an electrical signal. It just responds to the motions of the diaphragm by creating a signal.
Then, depending upon how we use the microphones, we can use two or more to register an energy differential relative to the sources of sound. Two microphones, placed a little apart, will respond differently to the sound waves generated by a source. The closer it is, the stronger the electrical signal, the farther away, the weaker (when the sound created is at the same level).
When we record the electrical signal generated by the two microphones, in a manner that ensures that their output is synchronized, we are taking an electronic snapshot of the sound stage the microphones "heard".
When we play back the two electrical signals, sending their energy to the driver of a loudspeaker, we are creating an imitation of the sound energy that was released into the recording room by the sources.
As the two microphones perceived the amount of energy emitted by the sources differently, due to their distance from the source, we get a recreation of varying strength, and that variation lets us place the sources along the lateral plane, because the speakers we listen to are next to one another.
Sorry I could not resist. The microphone is not a decoder, it is a copier. As for it striking a memebrane, is not that a exactly what happesn in the ear? In fact sound travles down a hole in your head and strikes a menbrane.