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Lepo je to objasnjeno:

https://en.wikipedia.org/wiki/Sound_localization

Markw4 je to lepo objasnio:

From the standpoint of a dac, the problem is to accurately reproduce lateral and depth localization cues (two different things). Phase coherence between channels needs to be within a few microseconds under all playback conditions, including with both channels playing different musical content. This requirement is for ITD lateral localization as described in the wiki article.
Depth cues mostly consist of direct to reverberant sound ratio, and loss of HF content with distance. This requirement means that very low level musical information such as may be on a well recorded CD, including room reverberations and their decays in the recording space (say, a concert hall) are plainly audible, at least if the volume level is turned up high enough.

For these spatial cues to be well audible also requires that the reproduction space where listening will take place is sufficiently acoustically treated; also the listener should be less than the critical distance from the speakers. Speakers need to be positioned to produce a good stereo image between them. Ideally the sound should not sound like its all coming out of the speakers; rather it should sound like sound also originates in the space between and behind the speakers, and also extending in width laterally beyond beyond the speakers themselves.

Ovde su isto neka njegova zapazanja i merenja https://www.dropbox.com/scl/fo/58jhp9nz1...2&e=1&dl=0

U potpunosti se slazem sa njegovim misljenjem i povezujem to skroz sa DDPD za koji mogu da tvrdim licno za sebe da veci zvuk i dinamicniji nisam cuo bez obrzira sto su rezultati merenja bili jako losi, nekako je sve instantno, direktno, izvorno. Isto misljenje imam i za dsc2 sa audio transformatorima, meni je veci zvuk sa audio transformatorom nego sa preampom, odmah sam primetio razliku i kako sam je nazvao kao "neko osrednjavanje" nakon sto je na to mesto dosao preamp izgubili su se ti neki detalji, lokalizacija instrumenata, ne mogu da objasnim, kao neki filter koji je sve te neke detalje pomesao i osrednjio i doveo na neki linearan nivo i to sam odmah primetio da to nije vise onaj zvuk koji je bio preko audio transformatora, na primer na "flat" sa audio transformatorima nista ne fali osim sto ja hocu vise basa, na primer kada je preamp i na flat razlika je velika, sa preampom na primer nema sanse da mogu da slusam na flat, moram da podignem malo treble i bass takodje i onda je to to, ali sa audio transformatorom na flat moze da se slusa ceo dan bez problema, da se uziva. Razlika je definitvno. Mada ja sam zadovoljan i prezadovoljan sa Draganovim preampom, mnogo dobar preamp.