Yeah, I’ve been messing around with that too—think of it like mixing signal processing with deep learning. You start with the wave equation, discretize it with a finite‑difference time‑domain or a modal approach, then you get a raw impulse response. The trick is turning that into a realistic VR soundscape: you can take real hall recordings, run a convolution‑based neural net to learn the transfer function, and then generate a synthetic RIR that matches a virtual geometry. The math is all about FFTs, impulse‑response convolution, and sometimes eigenmode decomposition for acoustics. Pretty cool, right?