chromium/third_party/blink/renderer/platform/audio/resources/README

See https://bugs.webkit.org/show_bug.cgi?id=98294#c9.

Here is how to create Composite.wav from the indidividual responses:

AUDIO_DIR="WebKit/Source/platform/audio/resources"
sox $( \
  for azimuth in {0..23}; do \
    for elevation in 0 15 30 45 60 75 90 315 330 345; do \
      printf "$AUDIO_DIR/IRC_Composite_C_R0195_T%03d_P%03d.wav\n" "$(expr $azimuth \* 15)" "$elevation"; \
    done; \
  done;) \
Composite.wav

To create the FLAC-encoded version:

avconv -i Composite.wav Composite.flac

If you change Composite.flac (or Composite.wav), be sure to update
web_tests/webaudio/resources/hrtf with the updated files!