there may be some comb filtering artefacts that resemble what's happening in the pinna.Theoretically height won't be recorded. For some X-Y configurations it might be sort of. Recordings of music used in testing.......ha, ha, ha, .......almost surely none are a purist recording where there is any sort of remote possibility height info is in the recording.
Of course you can artificially add height effects even to stereo recordings:
This is what @STC posted on the subject on audiophilestyle:
By embedding the filtering characteristics of the pinna into the audio signal, sound can be moved around the listener's head from a single pair of loudspeakers.
The LEDR test generates pinna-filtered audio that will literally float around your speakers, assuming your sound reproduction system is neutral enough to preserve the original signal characteristics.
@mitchco posted a link to samples on audiophilestyle: https://www.audiocheck.net/audiotests_ledr.php (@Sokel beat me by posting this first )