Our hearing is objectively mono individually; one dimension. Our ability to tell direction is an evolutionary trait categorizing the frequencies and time the sound is heard between ears. Our ears are incapable of discerning direction without our brain telling itself what specific sounds in a specific order mean. Our brain is easily tricked by simply recreating those specific frequencies or adjusting when/if each ear hears a sound.

There isn't a substantial enough difference between people's ability to discern direction to need a significant personalized change to achieve a given 3d effect. Everyone's hearing is rarely accurate to direction, especially up and down anyway.

All that aside, a smart headset is a really interesting way for someone to label audio processing. Adaptable audio already exists and is not practical for headphones, as for actual physically 3d sound I'm pretty sure that exists and they are called "Speakers" specifically surround sound setups. As for headphones, binaural audio mixing is vastly more practical and is highly effective. Even to the point people, mostly audiophiles, make up nonsense terms and other weird things to headphones capabilities.

If your Audio Mastering is shit and you didn't do it right it doesn't matter how special your headphones are it won't sound good. But if you do it right then you can get a convincing 3D effect out of shitty decade old $5 ear buds you found in the back of your closet.