Recent studies show that the classical model based on axonal delay-lines may not explain interaural time difference (ITD) based spatial coding in humans. Instead, a population-code model called “opponent channels model” (OCM) has been suggested. This model comprises two competing channels respectively for the two auditory hemifields, each with a sigmoidal tuning curve. Event-related potentials (ERPs) to ITD-changes are used in some studies to test the predictions of this model by considering the sounds before and after the change as adaptor and probe stimuli, respectively. It is assumed in these studies that the former stimulus causes adaptation of the neurons selective to its side, and that the ERP N1–P2 response to the ITD-change is the specific response of the neurons with selectivity to the side of probe sound. However, these ERP components are known as a global, non-specific acoustic change complex of cortical origin evoked by any change in the auditory environment. It probably does not genuinely reflect the activity of some stimulus-specific neuronal units that have escaped the refractory effect of the preceding adaptor, which means a violation of the crucial assumption in an adaptor-probe paradigm. To assess this viewpoint, we conducted two experiments. In the first one, we recorded ERPs to abrupt lateralization shifts of click trains having various pre- and post-shift ITDs within the physiological range of −600μs to +600μs. Magnitudes of the ERP components P1, N1, and P2 to these ITD-shifts did not comply with the additive behavior of partial probe responses presumed for an adaptor-probe paradigm, casting doubt on the accuracy of testing sensory coding models by using ERPs to abrupt lateralization changes. Findings of the second experiment, involving ERPs to conjoint outwards/transverse shift stimuli also supported this conclusion.