No,Repeat after me: Dolby Atmos is NOT the same as Spatial Audio!
Dolby Atmos is an audio format from Dolby that allows sound to be positioned around the listener. The producer needs only to define where in space a particular sound should be, and the listener’s compatible hardware works out how to recreate that intent either through multiple surround speakers, a sound bar, or earphones.
Spatial Audio is different: it uses sensors (gyroscope, accelerometer, and U1 chip) in the earphones to track the listener’s head movements. The position of the listener’s head when the audio starts to play is fixed as the ‘forward’ point. If the listener then turns their head to the right, the audio ‘pans’ to the left earphone to make it seem as though the sound is still coming from the same place.
A piece of audio can be both Dolby Atmos AND Spatial Audio. But Dolby Atmos is NOT Spatial Audio.
yes, Dolby Atmos ≠ Spatial Audio.
But Spatial Audio is not about using sensors to track headphone and listen movements and provide real-world position audio. It's just means 3D audio using only stereo output. Even iPhone 11 and 12 stereo speakers support virtual spatial audio without any headphone.
You just got the meaning wrong that's all. Spatial Audio is not Apple's specific term.