Spatial audio is created by manipulating multi-channel audio tracks to offer a greater sense of positioning when played through stereo speakers or headphones. As spatial audio is processed on the player side and presented as a 2-channel signal, any stereo headphones can be used for spatial audio listening.
Wired connection
Make sure the player's output impedance is appropriate for the headphones in use. If the drivers are underpowered, they will not reproduce the audio as desired and may sound muddy.
Bluetooth connection
Make sure the player supports Atmos content and that it is enabled in the player's settings.