It wasn’t something I was going to wade into … in general at least; not the least of which is that “this” could be any of many aspects of the whole thread. Maybe I’ll find the motivation to do so another day, so my comments here will be short (for me) and focused.
I do.
Given the choice, I’ll go with competent speakers every time.
I have.
Though it is the least important aspect of headphone performance for me.
It was really only in my downtown Seattle condo that I paid much attention to it at all, as everywhere else I’ve lived I could run speakers 24/7. Which made the SR1a extra special for me at the time.
…
Anyway …
Lateral (left/right) spatialization should, in a properly setup and functioning system, be 99% (or more) about the source material, since the largest factors there are ILD and ITD … and that’s all in the recording.
Just in raw headphone terms, the most apparent depth-wise spatialization has come from a very small number of specific headphones (and appropriate music). The most convincing/apparent of these was the SR1a, with the wings around 45 degrees.
There are others, but the effect falls off rapidly, with the MySphere 3.x being next and maybe half as apparent as the SR1a, and then further declining through AKG K1000, HD800S and Abyss AB-1266 (if the cups are sufficiently canted).
I’ve found software/hardware processors much more convincing overall (maybe SR1a excepted, though it benefits when combined with such processing to retain “first place”).
A couple come to mind …
“Waves NX” with the head tracker is probably the most convincing. It has other uses also, of course.
“Out of Your Head” worked, but I had a tendency to hear things behind me instead of in front sometimes.