I do wonder if in the longer term if Apple's Spatial Audio with "dynamic head tracking" isn't the next 3D TVs/3D Content i.e. a gimmick.
Taking traditional multi-source audio (Dolby/Atmos/etc) and jamming it into stereo is old tech, it doesn't work particularly well but is cheap to make/consume, thus mostly harmless. The new Spatial Audio is using gyroscopes to measure head movements in order to adjust the audio accordingly, and new audio formats to make it work.
This may sound interesting if you haven't tried it, but it results in: Either you keep your head stationary and get the non-Spatial Audio sound (i.e. what they optimized for 90%+ of their audience) or whipping your head around to "enjoy" the effect (which is largely a movement accurate degradation).
It feels like cart-before-the-horse tech wherein they figured out they can do this thing, and now want to work backwards into what it may be useful for.