Spatial Audio also emulates having more than just stereo headphones. So, if the 5.1 soundtrack dictates that a sounds starts behind you and moves forward, SA wi

Spatial Audio also emulates having more than just stereo headphones. So, if the 5.1 soundtrack dictates that a sounds starts behind you and moves forward, SA will emulate that using software tricks. It's a well executed feature with a extremely limited scope/use case. I would not base headphone purchasing decisions on its availability.