All the owl head twisting we see is them trying to check us out better. Most owls hear in 3D due to having asymmetrical ear canals. By rotating their head, they are scanning us from multiple angles. Scrunching their face tunes their ears to tell them exactly how far away something is, like bringing a camera into focus.
Head rotation is also required because owls dont have eye balls, they have eye tubes, so they’re unable to pivot their eyes. They are fixed in place, so they can only look straight ahead. Owl eyes are so long you can see many species’ eye from inside their ears!