Apple's Spatial Audio

AirPods‌ Pro or ‌AirPods Max‌ have built-in sensors (gyroscope and accelerometer) so they can track wearers' head movement to project the sourround sound accordingly. Head tracking feature for headphones is in early phase of development, your head movement is not perfectly synced with the sound you're projected to yet. Devices that support Spatial Audio with Dynamic Head Tracking feature for ‌AirPods‌ Pro or ‌AirPods Max‌ - include, iPhone‌ 7 or later and you also need iOS 15 or later installed on your device, as well as the latest firmware on your ‌‌AirPods Pro‌‌ or ‌‌AirPods Max‌‌. 

We found (7) accessories with Apple's Spatial Audio support.

Introduced
September 2020
Head tracking
Supported devices
iPhone 7 or later
Compatible music streaming service
Apple Music
Netflix