Read the introduction of the following website:
"In the recording room, the sound source is originating a complex pattern of reflections. Truly spatial audio reproduction has to restore the wave fronts of the source itself, as well as its reflections, from its correct starting point – irrespective of the listener's position. That is impossible in the traditional, phantom source based procedures. Assigning all spatial information to some channels, as we have performed since Alain Blumlein's time, cannot truly reconstruct the genuine impression of space and size of the recording room. The complex structure of the sound field is not simply describable as a signal difference between some single points.
By attempting to increasing the immersion with the number of channels, we have lost the substance of the sources itself. We are not really immersed into the sonic field. The sound sources are only around us. Ghostlike now, somehow dematerialized, and disappearing, in case we want draw near. This site describes a different procedure, aiming at the opposite. During playback becomes complemented the purely, dry in mono recorded sound of the source itself by the correct reflections. A synthesis creates those wave fronts in the same manner, as the recording room creates all of them from the pure signal of the sound source itself. The following chapters will delineate the way."