HRTF[0] or Head-related transfer function can make sound appear to be coming from anywhere in 3D space.
Are there any songs that uses this?
There are some impressive demoes on youtube[1] that demonstrate this, but are there any music specifically made for HRTF?
0: https://en.wikipedia.org/wiki/Head-related_transfer_function 1: https://www.youtube.com/watch?v=GkEpn_r-d0I
If you search for the term "binaural" you're more likely to find results, including similar questions asked previously on other sites with a collection of feedback. As I understand it professional audio engineers try to avoid elements like this because they contribute to "listening fatigue" when using headphones that can reproduce the full effect.