I given VR more consideration. I can now see the potential of VR Support for Audio Only and I know it’s definitely worth experimenting with and implementing. In fact, I would go with full VR Support HMD & Motion Controllers. The more ways to play an Audio Only Game the more replay and inspiration for others.
https://www.graphicaudio.net/ productions theatrical Audio Books with 3D Music, Sound FX, and Amazing Voice Actors. Absolutely Amazing. I can only imagine how far such experiences can be pushed if interactive. Heres a sample https://s3.amazonaws.com/graphicaudiosamples/GraphicAudioSampler2020.mp3