Use cases
Movie night, just for the two of you
It's late, the kids are asleep, and you both want to watch the same thing. One laptop on the couch, each of you on your own headphones — full sound for both, silence for the rest of the house.
No splitter, no blasting a speaker, no one earbud each. macOS will only play to one pair; Tandem plays to both, kept in step.
Save it as a preset called “Movie night” and it's ready the next evening in a tap.
Tandem
Your headphones
Partner's headphones