Understand why your DAC refuses spatial audio
Windows spatial audio (Windows Sonic, Dolby Atmos for Headphones, DTS Headphone:X) is applied by Windows **before** the signal leaves the PC. The DAC must accept a stereo PCM stream at a sample rate Windows is already using. Many high-end USB DACs run in exclusive-only or DSD modes that bypass the Windows mixer entirely, and spatial audio cannot sit on top.