Chrome Version: I think this issue has always existed. Currently testing M60 beta 
OS: All Android
VR Services: currently testing 1.6.160172134

Note this works in Magic Window mode.

What steps will reproduce the problem?
(1) go to https://webvr.info/samples/06-vr-audio.html
(2) press start sound then enter VR and place device into cardboard headset (or daydream)
(3) take phone out of headset and put it back in but rotated so that the headphone jack is now on the other side. (the top is now the bottom, etc.)

What is the expected result? Audio adjusts so that the guitar still comes from the red square. 

What happens instead? Audio doesn't adjust, but the video does. So now audio comes out of the green square. Also if you do this in Daydream it's the same, and resetting the pose places the front in the back.