Seems like no one have posted about these pairs, and wonder what Head-Fi thinks. 
 
https://www.kickstarter.com/projects/2019287550/neoh-the-first-smart-3d-audio-headphones
 
These are the first cheap headphones with motion tracking, so you get full 3D effects like those beyerdynamic that costs 1800$. 
But it only supports IOS at the time, and Android later. So they are focusing on mobile platforms first. 
 
Could anyone explain me what are the difference between NEOH and lets say Logitech G35? Headphones with motion tracking and virtualized surround. 

It looks like that these guys just put a BLE 9-axis motion sensor on a regular headphones and use their proprietary iOS player app to do all tricks to enhance the effect of generic HRTF. I am not sure how it will sound as it still doesn't address the issue about the possibly significant difference between a generic HRTF and one's own HRTF. Their KS video is quite good though
 
I don't think that Logitech G35 has the head tracking feature.

I saw that come up on Google News, so I watched the video and read the piece they cited, but it did not really give a lot of detail.  And I will honestly say I am unfamiliar with motion tracking, can someone expound ton that a bit?

I have been waiting a long time (then I mean something like 20 years) for this type of solution to appear.
 
What makes these headphones amazing is the ability to adapt the stereo field to the position of your ears. Just imagine being in a concert hall. You can hear the music in front of you but the sound waves are all around you, bouncing onto all kinds of materials in the concert hall. If you turn your head 45 degrees to the right, you will hear the reflected sound waves from the back of the concert hall in more detail in your right ear, whereas the left ear will hear the instruments from the stage in front of you in more detail. In other words, you will encounter a real threedimensional listening experience which is impossible to achieve with regular stereo headphones. I would even call it audio holography.
 
It would be great if the technique could be used in any headphone in the form of an add-on device. The last I heard they are going to develop a PC driver as well.
 
The Neoh is due for release in June. Check it out at Kickstarter, https://www.kickstarter.com/projects/2019287550/neoh-the-first-smart-3d-audio-headphones/description