The Native Panorama Stereo Tool Plug-In from Wave Arts allows you to create 3-dimensional audio from mono or stereo tracks by using HRTF (head-related transfer functions) to create sound localization cues that are experienced as spacial information. It has separate sections to model early reflections and late reverberations, and you can select processing for loudspeakers or headphones as an intended destination.
The plug-in includes a Doppler pitch effect and can be automated to create moving sounds. It can support sample rates up to 192kHz and is compatible with AU, VST, RTAS, and MAS plug-in formats on Mac and VST, RTAS, and DirectX plug-in formats on Windows.