This page tests 2D stereo panning via a 3D spatialized sound source. Files:

road_trip_44100hz_192kbs_stereo.mp3: Downloaded from https://www.dl-sounds.com/royalty-free/, license: https://www.dl-sounds.com/license/
road_trip_88200hz_196kbs_stereo_ffmpeg2.2.2_aac.m4a: Converted from road_trip_44100hz_192kbs_stereo.mp3 with Audacity 2.1.3 Win64 + Lame MP3 encoder 3.99.3, with options Bit Rate Mode: Preset, Quality: Insane 320 kbps, Variable Speed: Fast, Channel Mode: Stereo
road_trip_96000hz_383kbs_stereo.ogg: Converted from road_trip_44100hz_192kbs_stereo.mp3 with Audacity 2.1.3 Win64, with option Quality: 10

Play uncompressed (Web Audio + AudioBufferSourceNode + decodeAudioData() to AudioBuffer):

Play compressed (<audio> element playing a Blob embedded as MediaElementAudioSource to Web Audio graph):

Current memory usage: 0 bytes.