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I think you have it wrong: there's nothing in spatial audio on AirPods that requires processing at the source, other than for the source to provide its relative position in local space/coordinates. no signal processing going on at all. Spatial audio works, as specified by Apple, on Dolby 5.1, 7.1 and ATMOS..and perhaps other multi-channel sources.
Processing to make the listener believe that two drivers sound like 6, 7 or more, and perhaps more importantly, to make it sound as if no matter how you turn your head, or move your iPad, iPhone, etc, that the audio still feels like it's coming directly from the device instead of staying constant relative to your own face's front-and-center is done using both psycho-acoustics and more straightforward inverse gyro compensation in the signal as a whole.
I've heard form others that it does in fact work on tvOS beta -- it's likely that the iOS 14 beta hosts the firmware update for the AirPods Pro -- though I don't know how the original position of the tv screen is established relative to the listener: the Apple TV box isn't guaranteed to be nearby enough to center-screen on the TV, and simple Bluetooth positioning isn't enough anyway.