I experience this as well with a 7.1 surround sound headset (Razor Kraken Forged). I know of other people experiencing the same problem, not sure what their configurations are.

I notice it most often when I am walking straight and suddenly turn and walk a different direction. Such as walking up cargo tower double/triple stairs, but it does occur on the ground as well. It's basically like the 3d location of the sound keeps going in your previous direction, after you've already turned. It takes a step or two before it corrects itself. Maybe backing up and going forward again as well, I'd need to do more testing.

I've turned around quite a few times in a panic thinking someone was there.

It's as if the footsteps are synced to 500ms later than the player, I've moved back to jsrs as they are basically unusable if you plat 1st person.