Sony's Pulse 3D wireless headset crucial to enjoy 3D audio on PS5

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Sony Pulse 3D Headset Review

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Sony PS5 Pulse 3D Wireless Headset review

Do You Need The PS5's Pulse Headset To Access 3D Audio? - GameSpot

3D Audio sounds terrible even with a 3D Pulse Headset for a Playstation 5. Am I doing something wrong? - Quora