Yes, and 3d sound has been around for decades at this point where the first I heard of it was in context of this sort of thing:
https://en.wikipedia.org/wiki/Head-r...nsfer_function
and if you have a transfer function defined, then you can write some DSP to implement it.
It looks like there have been some "genuine" surround headphones. As an engineer who has always been rather into audio, that smacks of snake oil to me. Not saying it doesn't work, just that I expect they still need to use dsp if only to boost bass into those teensy drivers for example, so it probably isn't the best way to do it.
https://bit-tech.net/reviews/tech/pe...-7-1-review/1/
Edit: ISTR my Gravis Ultrasound card had a 3D demo back in the early 90's, and then there was the A3D sound card which seemed promising but I found flaky enough that I gave up on it.