Even 7.1 speakers simulate input when it comes to positional surround like Dolby Atmos, albeit without the need to do HRTF wizardry/gimmicks.
Plus, the distinguishing feature of the Apple spatial audio implementation is that it has head tracking so that locations correspond to the listening position even when you turn your head. (I think there are Audeze headsets that can do a version of this with PC.)
Plus, the distinguishing feature of the Apple spatial audio implementation is that it has head tracking so that locations correspond to the listening position even when you turn your head. (I think there are Audeze headsets that can do a version of this with PC.)