It is not even the problem with positioning. It is hard to know from where bullets or vehicles coming, but pretty ok. The main problem is sound QUALITY. I watched few clips and videos from pc platform, and sound quality was pretty decent. Playing on ps5 sound feels like it was recorded in SD-quality. Especially it is noticable on some reloading animations and pretty all of explosions.
I have an example with SWS-10
https://youtu.be/SHzbE_7G9EA
You can clearly hear how bad tactical reload sounds, while the one with empty ammo is okay (but still not as good as it could be)