People here arguing that they think sound in computer games can't get noticeably better than it is right now remind me of people saying 256 colors is more than enough for any monitor. If you can't tell the difference, congratulations(?), but some of us would enjoy it.
vvvvvvvvvvvvvvvvvvvvvvvvvvvvvvvvvvvvvvvvvvvvvvvvvvvvvvvvvvv
I realize what its about, but what you described won't immerse someone with speakers and headphones, which is most people.
Again, its NOT cpu intensive anymore. Sound is very subjective to people, some love surround sound, others don't. Some can't tell the difference between a $10k sound setup and a pair of $40 speakers. For a developers standpoint I can't see them investing money into something like this.