Binaural synthesis with head tracking is often used in spatial audio systems. The devices used for head tracking must provide data on the orientation of the listener’s head. These data need to be highly accurate, and they need to be provided as fast and as frequently as possible. Therefore, head-tracking devices need to be equipped with high-quality inertial measurement unit (IMU) sensors. Since IMUs readily include triaxial accelerometers, gyroscopes, and magnetometers, it is crucial that all of these sensors perform well, as the head orientation is calculated from all sensor outputs. This paper discusses the challenges encountered in the process of the performance assessment of IMUs through appropriate measurements. Three distinct hardware platforms were investigated: five IMU sensors either connected to Arduino-based embedded systems or being an integral part of one, five smartphones across a broad range of overall quality with integrated IMUs, and a commercial virtual reality unit that utilizes a headset with integrated IMUs. An innovative measurement method is presented and proposed for comparing the performance of sensors on all three platforms. The results of the measurements performed using the proposed method show that all three investigated platforms are adequate for the acquisition of the data required for calculating the orientation of a device as the input to the binaural synthesis process. Some limitations that have been observed during the measurements, regarding data acquisition and transfer, are discussed.