I continue to be mystified why spatial audio only works for watching movies on iOS devices. I know the official explanation is that the host device needs an accelerometer and gyroscope... but Apple TV's tend to stay still, you know.
It baffles me why you can get amazing spatial audio watching a movie on a tiny screen... or regular stereo audio watching a movie on an amazing huge TV... but not together.
(And if you haven't tried spatial audio with content that supports it, you should -- it really is stunning, kind of like the difference in going from black-and-white movies to color movies, only for your ears.)