On Apple Silicon Macs, macOS 12.3 makes a choice Dynamic Head Tracking for spatial audio content. Now, when listening to AirPods 3/Pro/Max compatible content, the dedicated audio menu has an Active Head Tracking option that can be activated with a single click. The sound then adapts to head movements to give the impression that it’s always coming from your Mac. You can also choose static spatial sound or no spatial sound at all.
Spatial audio with dynamic head tracking was already present in previous versions of macOS Monterey, but the option was not highlighted. It didn’t show up in the menu bar, you had to look for it in the Accessibility section of System Preferences.
In the macOS 12.3 release notes, Apple also states that Dynamic head tracking is available in the Music app with AirPods support on M1 Macs. ยป
You can listen to spatial audio content, with or without head tracking, on Apple Music and Apple TV+ in particular, but also on Netflix in Safari. If you have everything (Mac M1, AirPods 3 / Pro / Max and compatible content), you can activate the option in the menu bar.