@Felthry That's been technologically done with VR headsets, but I've never seen any VR theatres utilize surround sound before.
On a very basic level, any pair of headphones with a good enough soundscape and an audio file designed with immersion in mind would do this, just without the ability to move around the space.
-- Freya Dragon
@xenon which you'd need headphones with an additional direction sensor in them, like a compass or something
-F