Conditional 3d binaural effect

I know you can have one audio listener in Unity but i want to give player an option to choose if he/she is playing with headphones. If it is on, audio listener on player main will be deactivated and two audio listeners on two child transform objects of player main, located where ears are supposed to be, are activated. That would give an locational awareness of audio sources to the player. Is this on your to do list or is it not possible???

It has been already discussed. I have just found it. Thanks anyways. For curious people:
http://forum.unity3d.com/threads/hrtf-binaural-3d-audio.189194/