Could be fun playing a gyroscopically controlled video game on an iPad. You'd turn your body to the right, the in-game camera would pan to the right, and so would your ear's position within the sound scape. I'd imagine that could have quite an immersive effect.

I just presumed it was existing work from the AR goggles that shipped early because the goggles are not ready yet.

No idea why you'd create it otherwise.