There is head tracking solutions which use webcam. Gyroscope may not required.

How is your algorithm calculate perceived frequency response? Is it just measure sum of direct sound and all reflections? Researches shows that calculation of perceived FR can be tricky.

Sit on chair, close your eyes and ask someone to snap fingers in 0.1-1 m distance around you. Try to point out were sound is come from. You will realize you not such precise as you think if eyes are closed. You can confuse sound from front with from back and vice versa. Such experiment you can...