From a Dezeen.com online article:
Giovannoni describes it as “immersive omnidirectional” sound with richer bass. “It feels like you’re inside the song,” says one wide-eyed subject in Inmergo’s user testing video.
Water rather than air carries sound in designer Rocco Giovannoni’s Inmergo headphones, which promise rich audio even for people who are hard of hearing.
To read more: https://www.dezeen.com/2019/09/01/inmergo-headphones-rocco-giovannoni-design/?utm_medium=email&utm_campaign=Daily%20Dezeen&utm_content=Daily%20Dezeen+CID_ea960a6d9fc2f1bafc2e4790608c91f1&utm_source=Dezeen%20Mail&utm_term=Water-filled%20Inmergo%20headphones%20by%20Rocco%20Giovannoni%20allow%20immersive%20listening