Steam Audio is a full-featured audio solution for game developers, and now anyone can pretty much do anything with it as Valve has made it entirely open source.
its a corporation, so i never expect everything to be good (as everything is not necessarily good, e.g valve policy that listing price must be the same on all sites is bad for consumers).Valve just on average reletive to its size, has a lot more good will when compared to other similarly sized megacorps, as it helps immensely that they are privately owned, so as long as the owner isnt an outright sycophant (like most publicly traded conpanies are) they get some good will.
Why is the spacial audio better here then in other applications?
Are they using a different model or is the entire HRTF better?
If they are using a different model, I don't think it is obijectively better.