Earlier quoted context omitted.
Since everybody's headshape and mass is different, it's hard to do binaural audio that works for everyone. Also, I'm pretty sure the brain uses small movements of the head to know where sounds come from. So you'd have to have head tracking with virtually no latency. A bunch of speakers in a circle around you don't have any of these issues.
The latency issue would be in the timing of samples between the sound drivers, not from the game to the sound port. The sound data could take 50ms+ to make it through the DAC, but as long as it plays the signal to each driver with enough precision relative to the other (and assuming the response of the driver is sufficient), your brain would get the orientation info. The frames you're seeing are already around 50ms l…
I would have thought video games wouldn’t have more latency than audio production software.