So, we only have two ears, meaning just from the perspective of two equal sensors spaced apart, we can tell if something is coming from the left or right based on which side the sound is louder on, but NOT whether it’s coming from the front or the back, because a sound 1 meter in front will have the same loudness as a sound 1 meter behind.
BUT.
There’s another factor: the shape of our ears. Our ears are this cupped flap shape that catches sound differently from the front than from the back. This alters the frequency of the sounds in a certain way, and our brain interprets that as being from in front or behind. By similarly morphing the frequencies of sounds in post (or using special microphones with ear-shaped attachments), recording engineers can create the illusion of in front or behind.
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