Based on this press release it sounds like videos from VP are in Spatial Audio. Still looking around.
Apple today unveiled Apple Vision Pro, a revolutionary spatial computer that seamlessly blends digital content with the physical world.
www.apple.com
Memories come alive: Featuring Apple’s first three-dimensional camera, Apple Vision Pro lets users capture, relive, and immerse themselves in favorite memories with Spatial Audio. Every spatial photo and video transports users back to a moment in time, like a celebration with friends or a special family gathering.
Edit: Looking at iPhone 15 Pro specs it looks like it will only record stereo.