I believe the content needs to support some kind of surround sound audio like Dolby 7.1 etc. I might be wrong though.Anyone on iOS 14 able to verify?
Whenever I toggle Spatial Audio on, it says "This content isn't supported by spatial audio"
Also auto switching doesn't seem to work - unless I misunderstand the concept. I play media on my phone when the AirPods are connected to my laptop and nothing changes.