Я, конечно, не специалист в этом совершенно, но вот здесь написано вроде бы чёрным по белому, что именно нейрончики именно разницу во времени прихода улавливают:

https://en.wikipedia.org/wiki/Interaural_time_difference
The MSO is made up of neurons which receive input from the low-frequency fibers of the left and right AVCN. The result of having input from both cochleas is an increase in the firing rate of the MSO units. The neurons in the MSO are sensitive to the difference in the arrival time of sound at each ear, also known as the interaural time difference (ITD). Research shows that if stimulation arrives at one ear before the other, many of the MSO units will have increased discharge rates. The axons from the MSO continue to higher parts of the pathway via the ipsilateral lateral lemniscus tract.(Yost, 2000)

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