The best part about Spatial Audio is how you can disable it.

@SnazzyLabs Yes I love having my near field in ear speakers sound like it’s coming from two different tunnels unequally spaced away. Head tracking when you walk is the worst thing

@nishantak @SnazzyLabs Fortunately, despite the most confusing settings app, the iPhone seems to remember preferences. I use fixed stereo for music/podcasts. Head tracked Spatial Audio for Apple TV. Works quite well.