Spectator mode particles and sounds computed from where you have been before

If you are in spectator mode, click an entity to spectate it, and then move your mouse around, you see that Flames of Torches where computed from where you have been first (where your field of view is). Also it seems that sounds are computed the same way. If i am spectating an entity and moving my mouse around, the sound is sometimes on the right of my headset and sometimes on the left.

Easy way to reproduce the bug: Spectate an enderman and move the mouse, you will see the particles rotating.

EDIT: As stated in the title it not only depends on the rotation, but also on the location where the player started spectating the entity.

An example: I set up a sound source (note block with a clock) and placed an entity next to it (armor stand). I started spectating the entity and while moving the mouse, the sound rotated around me (as stated above). Then I added the levitation effect to the armor stand. The volume of the sound didn't decrease as I moved away from the source of the sound. When leaving the spectated entity the sound stopped immediately as I was to far away from the note block.

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Assumption by Marcono1234 can be found in this comment.
Explanation by Ali M can be found in this comment