Maybe bats. And maybe many mammals including dogs and humans.
But we don't actually know.
Which makes me sad. It should not be hard to do properly. Harder than looking at dog poop, but possible.
None of the studies done have been done properly. Many have been disproven.
No alignment of cattle along geomagnetic field lines found https://link.springer.com/article/10.1007/s00359-011-0628-7
I'm not sure what to think about Ig Nobel Prize's. They do promote science as fun and lateral thinking. But their science is often a little slim and it's almost poking fun. But that might be a factor of too many scientists not thinking laterally which is why you might need the Ig Nobel Prize.