I don't know if it's just me, but in a building with, for example, several floors, I always wonder if I hear footsteps on the ground floor or on one of the floors...
While footsteps on the roof can be recognized, footsteps on the upper floors are not properly directed. The sound in this game, despite improvements, still sucks.
It's the same in open spaces. I hear footsteps, but when I look in the direction that seems most appropriate, I often see someone 10-20 meters further than I expected.
Unfortunately, the sound in this game requires a complete rework.