Thanks for the suggestions. When I try to rotate the ambisonics file in the FMOD preview widget it rotates correctly. Here the link to the file:
In the test scene the object is facing in the same direction as the camera/listener. So the object’s front is aligned with the front of the camera. I wonder if this is where my confusion comes in. The camera sees the objects always from the back, regardless of the distance. For example, if i were to spatialise a mono sound via the Resonance Audio Source and set it’s directivity to 50% I would hear the back of the sound. To hear the front I would have to rotate the object in Unity by 180°. It seems that with playing back ambisonic files it’s the same but with the added confusion that the distance of the object doesn’t matter. One hears the back of the file in the front regardless if it’s in front or behind the camera or if the camera is inside the game-object.
I tried experimenting with the orientations. And all is fine if I also rotate the ambisonics file in a DAW by 180° and rotate the game object by 180°, too. Then, when i rotate the camera the sound aligns with the visuals.
Here the ambiX file where the sound is in the back and plays back correctly when rotated in Unity by 180°: https://1drv.ms/u/s!AkpAk3rcikwr6y2tfrffcTKH5SZb?e=i0xIv7.
Thanks for suggesting double checking the orientations. This has helped me.