I disagree Xand
I think the way to go is definitely headphones.
1. Headphones have better sound quality and frequency response than any comparably priced speaker set.
2. The author knows exactly how far away the headphones are from peoples ears (1cm), wheres speakers could be laid out in various positions in a room. What's more if you're 3 people or more then it's impossible for all of your to be where the author intended. On the other hand if you where all wearing headphones this would not be an issue.
3. Adjusting for the shape of one's head makes the difference between good sound positioning and perfect sound positioning. I have heard many samples, none of which have been adapted for my head and indeed all sounded as good as, if not better, than what I have heard in movie theatres. What's more when you think about it the sound could be encoded to a default 'shape' and then optimised for everyone's individual head. Two solutions to this challenge spring to mind:
I. Everyone gets their custom head profile made and then this info is plugged into the DVD player/Sound system/Headphone.
II. Easier, simpler but not as *optimal*... a pair of headphones which measure how much you stretch them, and modifies the sound in real-time to suite your head shape
Oh, and if you're wondering why I sound so excited about this stuff checkout the following example of what music should sound like...
http://www.sonicstudios.com/hayden.htm*
http://www.sonicstudios.com/nobanjo.htm
http://www.sonicstudios.com/bigband.htm
....and this is with a bog-standard dummy-head.
* I think they switched left and right channels on this one because it sounds like orchestra is behind you...wear your headphones the other way round for this one.