Just a couple alternatives/considerations for those looking for multichannel processing through their headphones:
At present, the game industry is still quite fragmented when it comes to spatial audio. There are a handful of games that are innovative in this regard. Overwatch is a great example, and has Dolby Atmos built-in. Grab any decent set of headphones and that game will give you full spatialization, including cues above and below your head. In that game, even if your character looks toward the floor the sound adjusts appropriately.
Personally, I’m not quite sold that I need to have head-tracking. I mean reallly, for the most part you are looking at the screen head-on and even if you tilt your head, it’s not like the screen is adjusting its presentation.
For VR, head-tracking is important but I’m wondering why this wouldn’t be a function of the VR headset itself and work in conjunction with the internal audio engine of the respective game? That seems more ubiquitous.
I guess for movie watching it would be okay but again you are mostly facing the screen and for the moments you turn away, no big deal.
For movies you can also get Dolby Atmos for Headphones (Windows) which you can then route to whatever source you want. Dolby Atmos for Windows is primarily made for decoding Atmos content (even Netflix has a few titles) but the best use at the moment is to process 5.1/7.1 content into a simulated surround stereo for your headphones. It works very well and is inexpensive ($15). Doesn’t work in Mac OS X though.
For mobile I highly recommend using nPlayer which is not only an incredible music player but also has DTS-X and can convincingly mixdown multichannel into stereo surround.
With respect to this new Audeze headphone, it is truly-leading edge with it’s features. The value certainly appears to be there and I look forward to hearing them. If I was in the market for a mobile planar, I’d personally probably look into these but ultimately choose whatever had the best quality (Sine or even PM3?) as wireless, headtracking and native surround aren’t that important to me.