Binaural recording is a method of recording sound that uses two microphones, arranged with the intent to create a 3D stereo sound sensation for the listener of actually being in the room with the performers or instruments.
https://en.wikipedia.org/wiki/Binaural_recording

Dr. Chesky's Ultimate Headphone Demonstration Disc [Binaural]
_https://youtu.be/qB41sm1QCKI

EXAMPLE:

Minimal HW requirements:

1. Computer with Intel HDA codec on motherboard.
NOTE: Very old computers (e.g. of 2006) may not have Intel codecs which support 32bit 192kHz.

2. A cheap analog headset (e.g. Sennheiser PC 3 Chat), or headphones.
NOTE: USB and wireless headsets are not suitable for the purpose.

Software: ALSA, fftrate ALSA plugin, Audacious.

Audacious → Settings → Audio → ALSA Output 32bit

To prevent resampling, configure fftrate for 32bit 192kHz (although, of course, 99.99% of Linux users may hear the difference, if resampling was made by Petrov's fftrate)

===============
|  Main menu  |
---------------

    Curr. | Used | Play (def) | Rec (def) | Available cards
----------|------|------------|-----------|-----------------------------------
0 - >>>>> |  *   |  *     *   |  *    *   | HDA-Intel - HDA Intel PCH

U - Toggle used flag
P - Set this device as default player
R - Set this device as default recorder

O - Output device: PCH,0
I - Input device : PCH,0

F - Format: 192000 Hz, 2 ch, 'S32_LE'
C - Converter: fftrate

There is a belief that Petrov's fftrate may cure deafness, but it may not help PulseAudio users.