Humans have the same issue, we just don’t have that same instinct for whatever reason.
Location is determined by the time-of-flight difference in the sound wave between each ear. So if something hits your left ear first, you know that it’s coming from the left.
You can’t do that when things are above/below.
Yeah, growing up on the plains of Africa and being generally larger than birds means that most important things don’t come from above you.