According to the beta 1.05 patch, they've implemented new stereo/positional audio for in-game sound effects.
http://steamcommunity.com/app/254700/discussions/0/558752449545004968/

I went ahead and enabled the beta and tried it out. I did one little test at the fireplace in that first house you enter in the game. It does sound like they've implemented surround sound. I haven't played the game and listened any more except for that one little test, but that's encouraging.

I'm a little surprised. I didn't expect this to be addressed. Capcom, or whatever dev studio they're using, looks like they've been fairly busy so far polishing this game since it was released on Steam.

Resident Evil 4 wasn't that awful at all. They are trying to sell you something new, so everything that's old must be the worst thing every. You know what I think? Fuck'em, I'll play the original port when I'll feel so.