Actually he's already said it, i think in one of the latest weekly update threads (the most recent one probably).
The IL2 sound engine works best with high end soundcards and speakers, that's why "tail sonar" occurs when people have a not so good soundcard or deliberately force their sound settings to a lower quality.
For SoW and in order to solve this problem, they said they made the sound engine with the aim of working as intended with a wider variety of configurations and peripherals, from onboard to Hi-Fi soundcards amd from cheap headphones to surround speaker sets.