Apple says:
Next month, AirPods Max will become the only headphones that enable musicians to both create and mix in Personalized Spatial Audio with head tracking.
This is overly specific. What’s really happening is that AirPods Max with USB-C have to be connected by USB to get “Lossless Audio” with 24/96. This works today with Beats Studio Pro – just without the head tracking which is not really required for creating and mixing.
It’s a nice addition but I don’t really see anybody using AirPods Max with a wired connection which works today over the Lightning Audio Cable that was available for the Lightning AirPods Max.