Virtual Reality companies such a Sony, Oculus Rift, and HTC are trying to improve the Surround Sound in their VR Headsets so people can have a better gaming experience with Virtual Reality. Sony has been known to have one of, if not the best of VR headsets and they are looking for ways to improve on them. Sony announced that they will be working on the Surround Sound, but once they announced that, all VR companies hopped onto it as quick as they could.
Oculus Rift stated that they will be attempting to improve their Surround Sound but they also announced that they will be attempting to add better visuals to their headsets. They said they would also like to put newer parts so their headsets can withstand the graphics in newer AAA games on the market.