You can use 3D audio to enhance the immersiveness of your XR game or application. 3D audio goes beyond typical stereo or multi-speaker audio setups that change only the relative volume of point audio sources in each speaker.
An ambisonic decoder plug-in decodes specially recorded ambisonic audio. You often use ambisonic encoding for ambient sound sources, sometimes called an audio skybox.
You can use both spatializer and ambisonic decoder plug-ins outside of VR applications, although they might not have the same fidelity without head tracking.
For more information about audio spatializer solutions for XR projects, refer to Audio spatializers in XR.