Oh thanks so much for your feedback! Yes right now there is no difference between behind/in front like you called out. Making an exaggerated filtering for behind walls, then a mild one for things behind you sounds like a wonderful suggestion, and just thinking about it I feel like it'd be natural to turn around if you hear something muted around you. But hey, beating level 5 is a long time to hang on!
Ooh just a gentle reverb onto the other ear would be good to give the impression of it bouncing off the wall on the other side wouldn't it? I'll have add these to my list of things to try in games!