also, the common ancestor of mammals and birds did not have a tympanic ear, so sound localization evolved differently in the avian vs. mammalian hearing systems. A good review is here: https://journals.physiology.org/doi/pdf/10.1152/physrev.0002.... How the brain calculates interaural time delays is actually an interesting problem as the time delays are so short, that it is less time than a neuron has to fire an action potential.