JBL's Quantum One delivers a VR-like audio experience, minus the

The JBL Quantum One PC gaming headset costs $300 and has a gyroscope built in to provide more immersive audio while you play games. Unfortunately, it doesn’t work well, and it makes gaming less, not more, immersive.

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JBL's Quantum One delivers a VR-like audio experience, minus the immersion - The Verge