Years ago the CBC had a weekly program called The Best Seat in the House.
It consisted of concert recordings made with a kunstkopff, that is an
artificial head with microphones positioned to simulate a pair of ears.
As I didn't have headphones at the time, I can't say how well it worked,
though I heard good things about it.

About ten years ago a company, whose name I've forgetten, sent me a
handful of CDs made with a similar technique.  The sound was a bit
different from regular stereo recordings and had it been made with
the care and resources that, for example, Decca was bringing to their
recordings in those days it might have made a strong impression.  However
neither the recording quality nor the performances were anything special.
I can't even remember whether I published a review.

In the early sixties, when headphones were just coming into audiophile
use, Audio magazine had an article about the problem of spacial perception
when standard stereo recordings were heard through earphones.  A solution
was proposed and, as I recall, there was even a commercial device made
using the solution.  Briefly, it was based on the fact that headphones
provide a high level of separation at low frequencies where room acoustics
would render a low degree of directionality.  It was claimed that by
electronically eliminating the separation below 100 Hz and arranging for
increasing separation as the frequency increased the listener would have
an experience approaching that of listening to a pair of speakers in an
acoustically congenial room.  I never heard the results myself.  In fact,
I've never been too bothered by the admittedly artificial virtual acoustic
presented by earphones.  For that matter, though, I don't often use
earphones.

Richard, who invites you to visit him at http://opuspocus.ca