Both: Spatial Audio
Last year, Apple introduced new Spatial Audio features exclusively for the AirPods Pro. Since then, it’s expanded that across the entire current AirPods lineup, filling in the last gap in September with the AirPods 3.
With that out of the way, Apple has seen fit to bring Spatial Audio to the Beats lineup, with the Beats Fit Pro being the first in line. As with ANC and Transparency, the Spatial Audio support on Beats Fit Pro is identical to what’s found on Apple’s AirPods.
This includes Dynamic Head Tracking, so the audio will always magically sound like it’s coming from the direction of your iPhone, iPad, or Apple TV, as well as a full Dolby Atmos soundstage for supported music, movies, and TV shows.