Read the comments. Someone get back what Aureal 3D "left behind".
For me: I believe there should be an "option" to drive up the "occludes" for those who wish to have a better amazing experience. I don't really want stuff to sound "real" I want it to be dramatic. Movies aren't "real" they are "dramatic". They use all kinds of things to make a movie look emotional like filtering and depth of fields. You want to remove this part of the experience because it should look "real"?