Free-field simulation results showing changes in measured ITD, IACC, and ILD across three loudspeaker span configurations (180°, 90°, 30°) during rotational head displacements for 13 ITD–ILD combinations. Target ITDs are 0, 430, and 750 μs. Loudspeaker–head distance is 2 m. IHP denotes initial head position. Condition A indicates strong matching between the target ITD pattern and the measured ITD for the rotated head under the 180° span configuration. Condition B indicates poor target–measured ITD matching for the same rotated head under the 30° span configuration.