This paper presents a comparative study between direct binaural recording using the Neumann KU100 dummy head microphone and digitally rendered binaural audio derived from omnidirectional impulse responses captured with an Earthworks M50 measurement microphone. Impulse responses were measured over a hemispherical field surrounding a Fender Twin Reverb amplifier at a fixed radius of two feet, using a structured grid of elevation and azimuth angles. These datasets were integrated into a custom amplifier simulation plugin, enabling interactive spatial playback and A/B comparison between the KU100 and M50 render outputs. Objective analysis compares the frequency responses of both methods against the unprocessed M50 measurement as a baseline, while subjective evaluation is conducted through a blind listening test with professional audio engineers from Bias Studios and American University`s Audio Technology department. The results aim to assess the realism and applicability of digitally rendered binaural techniques relative to traditional physical binaural capture for guitar amplifier recording.
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