Valve wants to take steam audio to the next level.
Steam just released a brand new software called Steam Audio. It is available for PC, Android, mac OS and Linux
Steam audio is a program based on Head-related transfer this is how your ears receive sound base on the point of space where the sound comes from. Now they added an extra element that can be related to VR, they added the reverberation of sound on walls to this software so you feel like you are in the middle of the scene experiencing the game.
Not only just the reverberation of sound from walls will they take into account. The SDK makes it possible to get the coordinates and forms of every person/thing that is in the game so sound can be blocked behind an object or can become louder due to echo’s.
This technology is totally independent, so you don’t need specific head-set or you don’t even need steam.
This can be the next evolution step to total experience gaming.