Most of the newer audio panels have that 3D mode (Garmin’s 345,350/35, the PS Eng 8000G, 450B) and I personally find it very useful. I find it much easier to be able to listen to a busy ATC freq and pick up ATIS on the 2nd COM with that 3D audio capability. It does require stereo jacks/wiring and stereo headset, but I’d hope that anyone installing a new audio panel would be doing new wiring and stereo jacks.