On Java, the step sounds plays equally in both ears. It seems the sounds comes from the player/camera.

On Bedrock, the step sound sometimes becomes louder in one ear than the other. It seems that the sounds originates from the block the step was taken.

You mainly hear this when walking left to right or vice versa. You need a headset with stereo to test this. A lot of sounds have this issue on bedrock, falling sounds do the same thing.

This can cause some slight nausea, as the sounds doesn't come from where you expect it.
Attached videos that shows the difference between versions. Both clips and versions were set at 100% volume.