This
Engadget article explains how Apple will make Spatial Audio work with AirPods Pro and AirPods Max even though the ATV 4K doesn’t have the U1 chip to track head movements. Once you sit down and watch TV for a while it will assume you are staring at the TV based on the AirPods signal that you are looking in the same direction for a set period of time. If you get up and walk away, it will reactivate. I don’t know, but this whole concept seems awfully gimmicky to me. It might work fine, but I’m definitely skeptical.