https://wccftech.com/netflix-to-add-spatial-audio-support-for-airpods-pro-and-airpods-max/

Apple released its AirPods Pro and AirPods Max with support for Spatial audio. The feature basically tracks the position of the user's head in 3D and varies the sound output dynamically. However, while the feature is great for music, video streaming giant, Netflix might be working to adopt the support for AirPods Max and AirPods. That's right, the company is quietly working to add support for Spatial Audio for its content.

Apple debuted Spatial Audio with iOS 14 last year and the sound mode has been received pretty well. Take note that the feature is only available on the AirPods Pro and the recently announced AirPods Max. Now, Netflix seems to be working on getting it up and running for its content (via iPhonesoft). If you're not sure how the feature works, read below.