Uh, have you ever looked into the subject?
Obviously not.
More than you have apparently, that article is in relation to bouncing sound off walls to create virtual surround sound in rooms, not headphones.
Virtual surround in a room is a completely different ballgame to surround emulation technology like Dolby Headphone and CMSS:3D, and mostly irrelevant to the point.
You are aware that to create virtual surround sound samples have to be taken from a true surround setup first, then algorithms have to create to fool your ear into thinking there are more sources?!
Yes. I'm not sure why you seem to think that's a negative thing? It does it for a reason.. It's trying to deliver the sound that your ears expect to hear, not the sound that a home theater would pump out meters from your ears, which is what the source is and why home theater needs setting up properly.
Having "only" two ears has nothing to do with it
It's got everything to do with it given how your ears interpret directional sound. Heck even the article you posted explains inter-aural differences if you go to the page before the one you linked. The rest of it is to do with how sound bounces of your body, which is irrelevant to headphones.
, simulated surround sound is just that, simulated. I don't know why you think it's a superior solution and it's never going to be as accurate as a properly configurated surround sound system
We're not talking about correctly configuration home theater systems. We're talking about headphones. It's night and day difference imo, hence why Dolby Headphone and the like is getting great press on this forum and across the internet, and several of these companies producing gaming headsets (Turtle beach, Sharkoon, Triton and Logitech for sure), are creating products using it now.
Getting a load of tiny tinny speakers and cramming them fore and aft of your ears will do nothing for quality to say the least.