Thank you for your reply corrado33.
We could resort to purchasing a pre-built solution, however the idea was to be able to provide the software and that people could run it with ready available tools in their home. Thus, the idea of earbuds. If PC loud speakers would work, we could use those as well. For direction issues, we thought about triangulation, but for that we would need three devices I guess, and not only 2.
If you can think of and advice on any other home-grown solution, that would be great, otherwise, we can always purchase the necessary hardware.
thank you and best regards,
Andreas