It is obvious advantage if you have nice surround spraker system that is not made for movies only but is good enough for listening of music. I tried this with Apple TV and 7.1 system and it works quite nice. For headphones it makes sense if they react to your head movement like some airpods do. When I first watched movie with iphone and airpods pro in spatial audio mode, I had to remove headphones to check that the sound was really comming from them and not from phone. It is actually quite good. I haven't listened to music like that yet.