When Sony released 3D audio on the PS5, it enabled players to hear game sounds from all directions on their headset of TV.

Many first-party games like Ghost of Tsushima have been the first to receive this audio upgrade.

Enabling 3D audio is easily done by:

Select [Settings] from the Home Screen

Select [Sound] from the Settings Menu

Select [Audio Output]

Choose [Output Device]

Instructions for Headset and TV are different.

Click below for the full article with instructions.

While some games like Gran Turismo 7 have 3D audio, not all have it.