Depends on the device, but two main reasons.
1- your ears are symmetric, but they’re mirrored, so if an earphone curves into your ear, it needs to curve the other way for other ear
2- music/sound isn’t necessarily symmetrical. This is how you can get a 5+1 system and get surround sound, with things happening behind the camera sounding from behind the listener. Some sounds are given a different balance than 50/50 from the two sides, to create the illusion of sound coming from a specific direction
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