Re: For instance, picking up audio from the goal keeper, or turning off the commentary.
Even better, with the internet of things, have the TV/box able to communicate with multiple headphone devices and allow different audio to be sent to each - granny/grandad can have all the audio description (and extra volume, of course) that they want whilst everyone else are able to listen via the main speakers to their choice of track(s).
I must say, the concept of spatial orientation of the headphones affecting the perceived location of the sounds is a brilliant idea.