Yes it has drivers for audio, though it seems to be a spatial effect (dolby headphone type or multiple drivers?). Looking at where the ears are, it does appear to have different outlets for the audio.
No way this is in impulse buy range for a gaming accessory, I say min low end would be $1k and I might be dreaming at that. Will the gaming version even use the same tech if one does exist?
Honestly, this should probably be totally out of the Xbox thread, because reading about it, this thing is way too expensive to be considered an Xbox accessory. This will be a high-end item that could eventually have use in gaming, but most likely for games that would be running on the device itself. Maybe years from now the tech will be cheaper and it will pair with a future Xbox, but this thing seems like more of a standalone product, or better paired with PC.