What 8D audio actually is
Underneath the name, 8D audio is stereo auto-panning: an LFO, a slow, repeating wave, continuously shifts how much of the sound comes from the left channel versus the right, so the mix seems to travel around your head in a loop instead of sitting still between your ears. This tool builds that with FFmpeg's apulsator filter, which handles the panning cycle, and a aformat filter first, which turns a mono source into stereo so there are two channels to move between in the first place.
A touch of aecho reverb is layered on top when Add Room is on, giving the rotation a sense of space instead of a hard, dry swing from side to side. It is worth being honest about what this is not: it is not binaural HRTF rendering, the technique that models the physical shape of a real head and ears to place sound convincingly in 3D space. 8D is a simpler, panning-based effect that approximates the feeling of movement, and it depends entirely on headphones to work.