New Sony 360 VME

Oh! So then that’s exactly what AKG did in the early 90ies already, for their trailblazing BAP-1000 device (BAP for “Binaural Audio Processor”). I still own one, plus the corresponding K-1000.

https://www.akg.com/on/demandware.static/-/Sites-masterCatalog_Harman/default/dwa51774e4/pdfs/bap1000_eng_broch.pdf