On most of my games I cannot localize any sound that is behind me unless I go and look behind. It only play what the game want you to hear 99.99% in front. Critical sounds that are close to you or beside you won’t play at all. Footsteps, gun and character noises from flanking enemies coming from behind or nearby won’t play properly for me unless I make an effort to look (very tiring). You turn around and boom, people are right beside you and the game cut-in suddenly with sound and direction.
Curiously, sound is completely normal with excellent directionality inside spawn room at the start of game. Once outside, many of such noises are “damped” at the left channel and right channel. You only get clear frontal and some height sound. Same issue with or without Dolby Headphones turn on. And your old OW1 occlusion bug is back again in OW2. Things that just went behind wall have no sound priority and are cut-out.
The capture point countdown sound also doesn’t play properly now. Caught it a few times in some games.
TL;DR: Since OW2, the game’s sound design is made for TV/streaming audience in mind only. They consistently show that Not in picture = less accurate/no sound, kinda for cinema. Spectator/replay mode gets better sound cue with proper prioritization.