My RAAL SR1a are 2-channel speakers on my head. The closet you will come to 2-channel with headphones. Actually, there is another company in Europe that has a similar concept, but I never heard it.
The RAAL 1995 Immanis is considered one of the very best phones at any price. I love that phone too, but the much lower cost RAAL SR1a is still the champ for me because it gets me so close to 2-channel.
My RAAL SR1a is my second-best system, though my Mini Maggie’s (3rd best) are also high quality and I have them setup like headphones.

