UPDATE
So I found out why sometimes I couldn’t hear a difference and sometimes I could.
When I downloaded all the files, i had to make the setting “Automatic” for Atmos. It was only when I set it to Automatic that I would then be able to switch spatial on or off and hear a difference between the switch (when turning Spatial on or off via control center).
If the setting is changed to “Always,” then the control center option to turn Spatial Audio on or off results in no change. In other words, like
@tinyman392 said, Spatial Audio will not alter Atmos.
Simply put, if you seek to compare Atmos being on and off, you MUST choose “Automatic” in settings. Maybe this was already said, or maybe I’m wrong, but that was what I am currently experiencing.
Perhaps then, choosing “Always” in settings would mean that you would always hear Atmos, and therefor the Spatial Audio button will only affect the head tracking, but not Atmos.
“Automatic” means the Spatial button turns on and off Atmos AND head tracking.
“Always” means the Spatial button does NOT turn on and off Atmos, but would only affect head tracking.