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I use the spatial audio feature on AirPods while watching on an iPad. You move your head slightly more than you might expect for that field of view, and the effect keeps the audio oriented to the characters or action on screen. It feels like you're listening to sound coming from the device instead of in your head. Big movements, like turning your head 90 degrees, or quickly moving to another couch seat, break the immersion.

I assume the same feature on any competing product would feel similar.