Also occurs in 4.16
Tested on iPhone6S+_4982 OS: 10.2.1 and tvOS 10.2
Result: The ball moves well to the left of the player but audio is only heard in the right ear. Audio doesn't start playing in the left ear until it is behind and to the left of the player.
There's no existing public thread on this issue, so head over to Questions & Answers just mention UE-44847 in the post.