The aesthetics of sound design for spatial audio are still in development. Lately, I was looking for examples of VR pieces which show excellent use of 3D audio with great sound design which enhances storytelling. Here are the ones I have gathered so far:
DISPATCH by Here Be Dragons
Spheres by Eliza McNitt
Notes On Blindness by Peter Middleton and James Spinney
Reeps one: Does Not Exist by The Mill and Aurelia Soundworks
Pearl by Patrick Osborne
Unraveled by Yao
Do you have any other recommendations?