For whatever reason, it isn't something there's much interest in, but it does exist. I am aware of three options:
1) The HeaDSPeaker. The cheapest option. A little device from a not very well known company called VLSI Solutions. It handles the head tracking and HRTF, you provide the headphones. Runs about 340 Euro ($450). It can take input either as a Dolby Digital stream, or directly as USB from the computer.
2) The Beyerdynamic Headzone. This is an all-in-one solution from Beyerdynamic. Has a decoder, HRTF calculations, headphone amp, head tracking, and a pair of DT 880s. Costs about $1700. Requires DTS or DD input for multi-channel input.
3) Then the grand champion, the Smyth Research Realiser A8. This thing takes measurements of your headphones, ears, speakers, and room and so accurately recreates the sound it is more or less impossible to tell it apart. The unit handles measurement, decoding, HRTF, head tracking and so on. However it costs $2900 for the unit alone, $3700 with the Stax headphones and amp they recommend for it. Oh and you need a good surround system to measure, so you either need to own one or book time on one. Needs either multi-channel analogue or HDMI input.
So it is out there... but you pay a ton for it. That's all I know of at the moment, it is a topic I keep track of because I have a lot of interest in it.