I'm coming across a little annoyance periodically, which I'm sure nearly every player can confirm and at least partly agree on. When playing TDM on headphones, directional audio does not set a minimum volume for the ear opposite of the source. This means that when a sound source is to your left, you hear it entirely in the left ear... and if it's to the right only in the right ear.
The first problem with this is that it's very irking for the player... to the point where I often have to look in a certain direction just to avoid noise in one ear and complete silence in the other. It's the same as trying to listen to music on one headphone only: It has an uncomfortable and unnatural effect on the brain and you feel tempted to press the stop button immediately. An additional issue is realism: If someone is standing to your left and talking toward you, you will of course hear them a bit more clearly with your left ear, but you'll also hear them with the right ear somewhat.
My suggestion is a new menu setting in the Audio panel, which allows us to configure a minimum volume that a sound can be reduced to by its direction alone. This would allow everyone to set it based on what feels most comfortable to each person, as well as what type of headphones they are using. It should only need to be a small value for comfort... something like 0.05 or 0.1 volume when the sound is coming directly away from that ear.
I know that directional sound is very important from a gameplay perspective; Players often use it to listen to a guard's footsteps or idle ramblings and know where they're coming from. This is why I'm suggesting a small minimum cap enough so it doesn't irk the ear, or at least having an option players can enable themselves even if it's off by default. Till then, is there already a cvar for this in the settings by chance?