Audio - Multiple listeners for split screen multiplayer?

Out of curiosity, was a system where audio time is progressed but a channel isn’t used ever developed?

I’m currently working towards a system where I’d like audio to play based on a world time, the mathematics of how to work out what time that should be is fine, but I’m unable to establish where a piece of audio has its “start playing again” function for the player entering the falloff.

I’d also like to know if there’s a simple way to separate the creation of an Audio Listener from GameViewportClient? I’d like to have a second Audio Listener without everything else that comes with the viewport client as it’s simply going to be an abstracted 2nd position that the player can listen from (hopefully with the ability to hear from both listeners simultaneously).