Disney has been using 3D audio for quite a while now…
If you make it to Orlando, Florida, you will be able to experience a Disney attraction called Sounds Dangerous that relies heavily on 3D audio. Guests wear special earphones as they watch a short film starring comedian Drew Carey. At a point in the film, the screen goes dark while a 3D audio soundtrack immerses the guests in the ongoing story. It should be noted that this is not a generated effect but a binaural recording (see here).