Oh god, opened up a whole can of worms here! Some of this stuff gets horrendously complex to explain! I'm struggling just thinking about where to start. Meh, psychoacoustics.
And I don't know what thebigcheese meant by "sort of disagreeing" - I wholeheartedly agree with Rami.
Yes, two mics will have different frequency responses, but for this topic I would not worry so much about the mics themselves and instead thinl more about the different positions of the two mics and how this will affect the sound they pick up from a single source...
Two mics may also each capture different tones depending on their positioning as described by thebigcheese.
The different positioning of two mics might also result in one capturing different amounts of room reflections, etc.
But most importantly, sound travels relatively slowly and there will be differences in the signal in the time-domain... anything from very tiny differences to very large differences, depending on how they are positioned. The sound from the source will hit the diaphragms at different times, as well as the complex combinations of different room reflections also reaching each mic at different times.
These timing differences that act as spacial cues, in fact usually moreso than intensity differences. Well, its never just a combination of one thing. If you hear something almost equally in both ears, but slightly louder with a bit more of a full frequency range in your left ear, and the sound reaches your right ear a tiny bit later and has more of the room sound in it, then your brain will interpret all these cues and come to the conclusion that the sound is coming just from the left of you.
So sometimes we try to replicate this when mic'ing so that the positions of the microphones are intended (to some extent) to imitate our ears and pick up the vast combination of complex spacial cues that can then be somewhat recreated upon playback. However, when mic'ing something like an
acoustic guitar in stereo we're not usually so worried about perception in terms of localisation - the usual aim is to achieve a more 'open' and wide sound, which is again caused by the complex aggregation of all these differences, but the differences will be more subtle.
A wide effect can also be created from playing the same part twice and hard panning them; the differences between the two takes contributes to the wide sound.
Most of that was probably typed really badly and I probably left a load of stuff out. It seems simple when you first think about it, but then once you start trying to explain it you realise that there's such a large and complex combination of factors going on.