Maybe something I’m doing (or not doing) but spatial audio does not work at all in plex on ios 14 for me (in either the old or new player). Tried on both the ipad pro and Iphone XS. Works great with the native apple content purchased via Itunes (Mission Impossible 5 with Dolby Atmos is fantastic). But swiping down from the top right to get to the ios control centre with Plex running and checking spatial audio. It says it enabled but not active (https://support.apple.com/en-us/HT211775)