VR headset in addition to the design of the hardware itself, but also provides SDK interface for content developers, so that developers can realize different sounds in VR headset needs. For example, in the first VR scene, the user needs to hear from the top of the bird, and in another scene, water sources may be set in ' behind. These set of headphones if you want a specific hardware implementation, you need good SDK support.
In order to provide better audio, VR head itself must also be supported by the SDK, this requires collaboration and cooperation between the various manufacturers. For Google, they have a Daydream standards, once produced correspond to the VR headset, the SDK rules embedded in it is not difficult. Ultimately if it is in the Daydream VR Head, will be able to fit VR headsets made by Google.