It seems like it, at least as a trial run if the audio features. You don’t need the gyroscope and accelerometer to do HRTF (e.g. like the PS5 does, for example). Indeed it actually doesn’t make much sense to me for a static screen like watching a movie on an iPad or TV. I don’t want the audio to shift every time I slightly move my head or body into a more comfortable position.

Those features do make sense for hypothetical AR glasses where you move around a space with objects emitting sounds.

https://en.m.wikipedia.org/wiki/Head-related_transfer_functi...