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DearVR, despite the name, is not a VR-only plugin. It's for 3D audio with depth, used for more immersion. This is especially noticeable in the mystery girl voiced scene which has some "asmr" qualities to it.
It's good to hear the game can run without it though. But it's still better with it.

Ah, I see. I guess I'll try and compare the audio on my XP x64 and my Win10 x64 box just to see what kind of difference it makes.

Thanks! :)