What a strange question. I think most people care enough to put the L and R headphones on the correct way. I mean, do any of you have your speakers set up with the left speaker on the right, and the right speaker on the left? Music would sound wrong (especially tracks that you know well), and watching movies like that would mess with your head.
A high quality pair of stereo headphones CAN create a decent surround sound effect. Imagine watching a movie with R and L swapped around, and the positional audio being completely wrong. Actions that happen in front of you would be behind you, a moving object coming from the left would be coming from the right in your headphones.
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