I just wanted to share the problem I found with 3D sound in godot. In general, this is not really a problem, it is rather a matter of the lack of some settings in the supply of sound levels to different ears.
In short - too sharp transition between the left and right ear with 3D sounds. There may be no sound from the source in the opposite ear at all. Sensation - as if deaf in one ear. Although in life usually there is a reflection of sound from the walls and still the sound passes through the head.
Demonstration of the problem (sound):
And this despite the fact that in the video above I have already softened this "feature" through the "StereoEnhance" effect on the audio channel.
Referring to the forums, this problem will probably be solved by godot version 4. In the current version, you will either have to put up with the problem, or try to make your own Audio3D component.