Sorry Jackhammer, but those guys are trying to brand and market a long-established and well-known recording technique called Binaural Recording.
Binaural recording - Wikipedia, the free encyclopedia
The only thing 3D60 is developing is the name "3D60" and whatever extra stuff they add to the mix to brand their "process". When they accomplish that (if they haven't already) then they'll just be making money off bands and fans who buy into it.
I'm not against the recording technique. I'd try it myself if I had some better microphones or a binaural kit. I just think people should be aware that this is absolutely not a new thing at all, and also that it's not something that can be "applied" to their favorite music. All it is, is "Buy music we record, because it will sound 3D" but stated with a lot more glamor and glitter.