Do AirPods 3 have Spatial Audio with head tracking?

Do the AirPods 3rd generation wireless earphones use Spatial Audio? Does head tracking come with 2021 AirPods?

AirPods 3

Spatial Audio with dynamic head tracking can create an immersive sound environment when listening to supported content. This means that shows, movies, music, and even FaceTime calls can deliver a sensation that sound surrounds the listener. Spatial Audio and dynamic head tracking can be toggled independently for the best experience.

The AirPods (3rd generation) support Spatial Audio with dynamic head tracking. AirPods Pro and AirPods Max also support Spatial Audio.