I’m sometimes a source of amusement because I like having numerous windows open on my desktop at once. This requires a certain amount of shuffling between overlapping windows, but works better for me than eg switchable desktops.
Today’s invention offers little practical benefit, but adds a certain extra realism to screen displays.
If you have one window which is showing eg a video and which becomes occluded by another window, imagine having the video sound track muted in accordance with the number and placement of other windows on top. This is the audio equivalent of having windows with varied translucency, which seemed popular at one time.
You might choose to have windows with different qualities of sound transmissibility, or arrange a multipart harmony between tracks played in different windows, arranged to form a 3D soundscape. Even the movement of one window over another could have eg a sliding noise sound effect, given the popularity of ASMR.
Some windows might offer an echo effect, dependent on their ‘depth’.
If you actually like having several desktops, it would be possible to have the computer speakers emit sound from some window, off the screen, so as to convey its apparent location.
Audible alerts would thus be somewhat muffled by the ‘depth’ or offscreen position of their window.