Perfect audio reproduction only requires recreating the exact waveform at each eardrum

Evidence

If the precise sound signal arriving at the left and right tympanum of a listener in the original venue could somehow be reproduced later on the tympanum of the same listener, there would be no physical reason for any difference in the sound from the original, apart from the head movement issue discussed in the next section. (Because of differences in head and pinna shape, reproducing the exact sound field for listener A on the tympanum of listener B would fall short of perfect.) Such microphones are commercially available. They look much like earbuds, making realistic yet clandestine recordings possible. This can have legal implications. — Eric J. Heller, Why You Hear What You Hear- An…, 474

Categorization

• SEED: The clandestine-legal angle — earbud microphones that perfectly capture or reproduce sound have legal/espionage implications — could seed a piece on surveillance and perfect audio fidelity.
• QUESTION: If binaural in-ear microphones capture exactly what the listener would hear, what counts legally as ‘recording’ or ‘wiretapping’ with such devices?