I thought so too until I saw a YouTuber take the balance/fade crosshair and pull the fade back to just behind the rear center console cup holders.
MASSIVE IMPROVEMENT.
The default fade is WAYY too front stage and not immersive at all. Putting the crosshair just behind the center console really brings the headrest and rear speakers to life. Combine with a HIGH QUALITY (not garbage streaming, Sirius, or radio) recording, set the settings to surround, and the B&O really shines. (Yes I also wish the sub hit harder but whatever....for now)