Use "Steam Audio" for drastically improved realism with 3D Audio

The game currently appears to be using the default Unity Sound Engine, which has limited to no proper 3D Audio support. Often this means that you can hear sounds that actually happen above/below you as if they were in the same room, or hear people through walls as if the wall doesn't exist.

An alternative to this would be Steam Audio / Phono, which has drastically improved Spatial/3D Audio support. For example, Steam Audio can correctly occlude and reflect sounds so that it sounds as if the gunshot came from the hall connecting two rooms, instead of appearing as if it came through the wall directly.