I came across this during some troubleshooting for a different game (Thief 2: The Metal Age): https://github.com/k...3daudio1_7_hrtf (there's a video demonstration)
Seems like a neat implementation of 3D audio. According to some people (ok 1 person on reddit) it's slightly better than default stuff for Skyrim. I'm currently working my way through the STEP Guide, but I haven't yet reached the Audio section. Would something like this be compatible with the STEP setup, or is there something else in there that does the same thing?