There are some interesting reverb effects, and certain sounds have more space between them in the soundscape, but turning the effect on didn't help much. In fact, the bass is a little deeper when that effect is turned off. This is likely the result of compression. When you turn the 3D audio switch on, the changes it makes are subtle and bring out nuances in the sound effects you otherwise wouldn't hear. It's like hitting the "Mega Bass" button on an old Sony Walkman, but doesn't produce as stark a change.