Thanks for the reply, would a 5.1 or 7.1 headset better handle the sound better of the 3D over a stereo set?
Not at all. If you force any other decoding via another CODEC, it will probably do nothing but add more overhead to the audio as any form of Dolby decoding requires the audio stream to embed the decoding signal.
If you force multi-channel decoding, via some other external method, then, best case, it will do nothing, worst case, it would make things worse.
You cannot get more accurate than true sound positioning in 3D space.