doh it is 3d...
I don't think we have the same understanding of "3d". When you use headphones to hear a normal stereo recording, you can only tell if the sound is coming from the left ear or the right ear. It's like when you would have no actual external ears, or a head, because when the sound coming from left goes round your head to the right ear, it's slightly changed, and slightly delayed. The way it is changed, by the shape of your right ear, allows your brain to tell whether it's coming from left-up or left-down or left-front, etc. What this means is that if you'd suddenly have a different set of external ears, you would not be able to exactly locate where the sound is coming from, until your brain adapts to them. This also means the precision can suffer, since the sound generation will be done for a "standard" set of external ears, and yours may be different, but still, I guess it's better than nothing.
For example, listen to the recording on this page.
http://www.terzoorecchio.com/carta.html You can clearly hear when the sound is coming from above or from below.
As far as I can tell, this does not work in OpenArena. I'm not sure what OpenAl is capable of in this direction.