EDIT: Oh, I see. The PC version is just an MP4 file. Neat hack. I wonder if there are any video formats which embed 3D sound...
EDIT2: Hmm, just to let you know, it seems the mp4 file is somehow corrupt: http://i.imgur.com/Zn44nvJ.png It plays, but only one frame every five seconds or so are showing up. I'll try redownloading it.
When I think of 3D sound I think of stuff like ircam spat[0] but that just outputs normal audio like anything else.
However with a multichannel surround sound recording, panning/fading the tracks dynamically according to head movements is trivial, all games do this. So I guess you would want a file format that placed all the channels in 3D space over time. That's the kind of thing the spat software I linked in the above post does, except it's also doing cutting edge acoustic modelling and so forth. It needs a hefty computer.
I'm one of the makers. I run Mavericks and can run the Mac app (that has 3D sound), but you will need to hold down Control when opening the app (its in the README).
If you still can't run it, you can download the PC version (which is just the regular movie file) and use any Oculus Rift compatible player (though you won't have 3D sound unfortunately).