Sounds like a terrible idea. Like...cool. I decided to move my head around to stretch my neck and now I've lost my position on the document I was reading.
I'll keep my scroll wheel.
And why would I ever want Spatial Audio? If I'm listening to music, I don't need to sound like it's coming from a specific direction. If I'm watching a video, it's already going to have stereo sound. I don't need it to change based on head movements. If I'm on a Zoom/Teams meeting, I know I can create positional audio, and moving my head to face the voice is just going to be weird.
The scroll wheel works. I don't need to replace it. If I want to free up that hand, I think the better solution is eye tracking from the web cam on top of my screen.