Unfortunately #GodotEngine's audio spatialization is designed for non-VR games (it's too simplistic for VR).
Valve created a zero-price (but closed-source binary blob) Steam Audio library which I presume underpins the fantastic audio in Half-Life Alyx. Vespergamedev created a Steam Audio module for #godot that is a great starting point, but sadly they are unable to continue work on it.
This toot is my plea to the fediverse for someone to continue this project!