When working on “with-height” spatial audio, the pressure to abandon specific channel-based production formats will grow, given that the number of possible reproduction systems is increasingly large. The responsibility then lies increasingly on the playback rendering system to do a good job of delivering a convincing impression of the original intention on whatever reproduction system it is presented with. Preserving or delivering authentic or plausible spatial characteristics of both the direct and diffuse elements of a scene becomes the target.
https://www.aes.org/e-lib/browse.cfm?elib=20548
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