@Stevenwashere - I am not sure I understand your question correctly.
The 3D in Mobius is based on WavesNX and has several components.
1. Handling multichannel audio
2. Speaker emulation
3. Room reflections
4. Head-tracking.
To get good surround sound emulation you need to do all of these well. For example if we do not have room reflections, our brain cannot process positional cues well. Same goes for head-tracking. Even if you are not moving your head side-to-side, your head is always moving slightly. Our brain uses these micro-movements to figure out positional audio. To get a good sense of 3D, you also have to emulate the speakers as if they were in a room.
When you turn off 3D, all this goes away and the signal is summed appropriately and sent to the two planar drivers. It will sound like a regular headphone. The front left, back left and side left audio comes through the left speaker. Center comes out like mono, on both drivers simultaneously. Right side audio comes out of the right side planar transducer. -
This is not a typical use case
When you turn on the 3D, all the steps above are done in near-realtime and the planar drivers deliver the sound.
The DSP processes the audio (side left, front left etc) and positions them and fools your brain into thinking that they are coming from appropriately placed speakers.
Not sure if this completely answers your question.