en.wikipedia.org
The sound doesn't need to come from speakers, it can come from headphones, too. The book 'Master Handbook of Acoustics' has a section for Psychoacoustics and it has a lot of info that's useful. For that matter, it has a lot of good info for anyone who's interested in acoustics.
I went for a hearing test not long after reading this book and when I heard some frequencies, specifically 4K ad 8K, I asked her to re-test them and I listened for the perceived location of the sound and when I knew what to listen for, I was able to hear it at a lower level. One person't hearing acuity will allow them to hear the spread of the soundstage differently from someone who has a deficit in the range where separation is in the 4K range and in the studio, emphasis/de-emphasis on certain frequencies makes it possible to make the soundstage wider, higher and with phase controls, deeper.
It's not about a peeing contest, golden ears or anything like those, it's a matter of the sound's energy that is physically sensed by the ears (auditory nerve stimulation) and how the brain processes it. Knowledge of this is actually helpful in listening and when someone knows what to listen for, it's possible to hear sounds differently from the way someone else hears them. Again, it's not a competition, it's training to hear differences. If someone has used equalizers and adjusted them in small increments, they'll learn the difference in smaller increments. Someone who has only listened to large increments will probably miss the small ones until they reach a larger difference. If you have the chance to make settings in a Denon AVR with speaker distance settings, play with them in the .1 foot and 1 foot increments. It's definitely audible. Do this at low and moderate levels and listen for the differences- at high SPL, it will be more difficult in a reverberent room.