Yesterday I have received my new AirPods Gen 3 and started using them. Initial impression the sound quality was not that great even compared to the AirPods 2 and was unable to turn on Spatial Audio going into Control Center and long tap the AirPods option states "Spatial Audio not playing" After some research, I have disabled the Mono Audio going into Settings --> Accessibility --> Audio/Visual --> Disable the Mono Audio. Then the magic started. The quality was improved a lot in stereo mode and spatial audio blown my mind. Just sharing to help who ever facing my situation with their new AirPods Gen 3. Hope this helps. Enjoy!