I am recording spatial audio with zoom H2N microphone, which records 4 channels, together with 360 video. As I play this video on the device, the user can move it around to gradually discover the whole view sphere. As far as the audio is concerned I want it to behave similarly, so yes, I think panning, gain would be the right words.
Since for now this should include video, audio should be in sync with it, something along the lines of this. If we take video out of the question, something like this, which creates 8 virtual speakers, might work?