Igor Bonifacic, Engadget:
[…] When you sit down to watch a movie or TV show, the included head tracking feature will lock in after it detects you’ve been looking in the same direction for a while. Once you get up to walk around, it will reactivate. […]
As long as I am pointing out when I am right, I feel like it is only fair to show you when I am wrong. Spatial audio will work with existing Apple TV models and high-end AirPods, with the assumption that a stationary position probably means you are looking directly at the screen. Simple.