Given two identical microphones arranged in an ideal XY pattern, recording a single sound source at equal distance from both capsules, the two signals obtained are equal in amplitude, perfectly in phase with each other, and distorted identically by microphone frequency response. Therefore, other than small differences that result from noise, what exactly causes the difference between the left and right channel, such that when heard, a stereo field is perceived?
I ask because I am developing an audio synthesis application, and need a way to simulate real stereophonic sound given a single input signal.