Virtual Home Theater (VHT) is a video and an audio player, an image viewer, an environment or diorama editor and a desktop mirroring VR software that simulate the audio channels from a media file as virtual sound objects or virtual speakers, delivering true 3D spatial audio in VR, replacing the old ‘head-locked’ stereo audio technology.

Available on Steam Store:
https://store.steampowered.com/app/989060/Virtual_Home_Theater/