Sony has been pretty vague but you'll be able to get 3D sound from any wired headphones. These however will give you 3D sound wirelessly.
As for 3D sound from a home theater system, Mark Cerny spoke about that a while back. If I remember correctly, he said that initially, 3D sound would only be available through headphones. Later down the line they hope/want to make it available for TV speakers and of course home theater systems.