PannerNode: свойство orientationX

// this utility converts amount of rotation around the Y axis
// (i.e. rotation in the 'horizontal plane') to an orientation vector
const yRotationToVector = (degrees) => {
  // convert degrees to radians and offset the angle so 0 points towards the listener
  const radians = (degrees - 90) * (Math.PI / 180);
  // using cosine and sine here ensures the output values are always normalized
  // i.e. they range between -1 and 1
  const x = Math.cos(radians);
  const z = Math.sin(radians);

  // we hard-code the Y component to 0, as Y is the axis of rotation
  return [x, 0, z];
};

const context = new AudioContext();

const osc = new OscillatorNode(context);
osc.type = "sawtooth";

const panner = new PannerNode(context);
panner.panningModel = "HRTF";

// this value determines the size of the area in which the sound volume is constant
// if coneInnerAngle === 30, it means that when the sound is rotated
// by at most 15 (30/2) degrees either direction, the volume won't change
panner.coneInnerAngle = 30;
// this value determines the size of the area in which the sound volume decreases gradually
// if coneOuterAngle === 45 and coneInnerAngle === 30, it means that when the sound is rotated
// by between 15 (30/2) and 22.5 (45/2) degrees either direction,
// the volume will decrease gradually
panner.coneOuterAngle = 45;
// this value determines the volume of the sound outside of both inner and outer cone
// setting it to 0 means there is no sound, so we can clearly hear when we leave the cone
// 0 is also the default
panner.coneOuterGain = 0;
// increase the Z position to ensure the cone has an effect
// (otherwise the sound is located at the same position as the listener)
panner.positionZ.setValueAtTime(1, context.currentTime);

// calculate the vector for no rotation
// this means the sound will play at full volume
const [x1, y1, z1] = yRotationToVector(0);
// schedule the no-rotation vector immediately
panner.orientationX.setValueAtTime(x1, context.currentTime);
panner.orientationY.setValueAtTime(y1, context.currentTime);
panner.orientationZ.setValueAtTime(z1, context.currentTime);

// calculate the vector for -22.4 degrees
// since our coneOuterAngle is 45, this will just about make the sound audible
// if we set it to +/-22.5, the sound volume will be 0, as the threshold is exclusive
const [x2, y2, z2] = yRotationToVector(-22.4);
panner.orientationX.setValueAtTime(x2, context.currentTime + 2);
panner.orientationY.setValueAtTime(y2, context.currentTime + 2);
panner.orientationZ.setValueAtTime(z2, context.currentTime + 2);

osc.connect(panner).connect(context.destination);

osc.start(0);