How do you handle BINAURAL vs STEREO mixing with options for switching?

we want to include a game option for letting the player choose his audio setup.

a) stereo 2.0 desktop speakers

b) headphones

My question is how to mix our sounds in the first place. Creating two seperate output mixers or handling it an other way? Thos is not a question on downmixing I believe, but more how to switch oon/off “binaural”. Can this be scripted?

Anyone with experience ??