You can use 3D audio to enhance the immersiveness of your VR game or application. 3D audio goes beyond typical stereo or multi-speaker audio set ups that typically change only the relative volume of point audio sources in each speaker.
An ambisonic decoder plug-in decodes specially recorded ambisonic audio. Ambisonic encoding is often used for ambient sound sources, sometimes described as an “audio skybox.” While you can use ambisonic
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.