Before you get yourself in a tizzy about how 3D audio is an inventive gimmick worse than 3D TV's, watch and listen to the video. What you're hearing is raw audio—none of the sound has been tinkered with.
Shot by Vincent Laforet, it sounds pretty obvious that the Mitra 3D Mic Pro murders the standard boom mic in grabbing all sounds (but as our commenters have astutely pointed out, the reg boom mic serves a different purpose, i.e. to target sound). There's surround sound embodiment with clear notes and texture, it's a hell of a lot immersive and I was just listening off my crappy laptop speakers. For a better effect, pop in the headphones. Hmm, maybe this 3D thing isn't all bad. [3D Mic Pro via Vincent Laforet]