Any plans to add Spatial Audio support to the iPad Pro 10.5”?

Spatial audio is only available on AirPods Pro.

If you don’t have AirPods Pro, you can’t use spatial audio.

Apple site:

What you need

• AirPods Pro
• iPhone 7 or later or one of these iPad models:
  • iPad Pro 12.9‑inch (3rd generation) and later
  • iPad Pro 11‑inch
  • iPad Air (3rd generation)
  • iPad (6th generation) and later
  • iPad mini (5th generation)
• iOS or iPadOS 14 or later
• Audiovisual content from a supported app

https://support.apple.com/en-us/HT211775

You can certainly ask Apple, but you'll be very unlikely to get your wish. Read this about Spatial Audio:

The new spatial audio feature works by using directional audio filters and tracking, which adjusts sound frequencies in each ear as you move. This is achievable thanks to a gyroscope and accelerometer in your AirPods Pro and your iPhone, which work together to track your head and device's movements. By comparing the motion data, spatial audio changes the field of sound to stay in exactly the right place, even as you're moving your head or device. Basically, it's a movie-theater experience in your ears.

Reading this leads me to believe the iPad Pro you own must lack the hardware required for the feature to work. iPhone 6s, and iPhone SE first generation, also get iOS 14, but cannot use Spatial Audio.

The following devices are capable of using Spatial Audio:

iPhone 7 or later

iPad Pro 12.9‑inch (3rd generation) and later

iPad Pro 11‑inch

iPad Air (3rd generation)

iPad (6th generation) and later

iPad mini (5th generation)

Because evidently you are asking about Spatial Audio on an iPad? As Johnathan corrected provided, it's not a feature for iPad or for that matter, iPhone. It's a feature for AirPod Pro, if you have a device per the list of devices he provided.

I have an iPad Pro 10.5 inch and will definitely be making this request to Apple. I am listening to a movie on my iPhone XS now with spatial audio on my AirPods Pro, and it is light years better than the audio I am getting through the AirPods Pro listening to the same movie on the iPad Pro 10.5 inch.

Why does the iPad 6th gen support Spatial Audio, but the iPad Pro 10.5 doesn't?

iPad 6th gen has an A10 Fusion chip with M10 processor, the iPad Pro 10.5 has an A10X and an M10 coprocessor as well.

There may be something in the iPad 6th gen hardware that isn't in the iPad Pro 10.5, that is necessary for Spatial Audio. If so, what is that?

Looking at the list, that's the crazy thing. It would imply then that the iPad 6th gen (which has an A10 and M10) has some other hardware feature that the iPad Pro (which has an A10X and M10) doesn't. If that's the case, fine.

However if the iPad Pro 10.5 is the same or better hardware than the iPad 6th gen (which by what's available to the public, seems to be the case), then there's no reason it couldn't come to the iPad Pro 10.5.

This is what they told me when I asked about it

Apple is not here.

User to user support forum.

If the iPad model does not support it now, it is never going to.

Best guess is it doesn’t have the needed WiFi or audio chip needed.

Agreed. I think iPad 6th gen is supported for spatial audio yet is below the iPad Pro 10.5 in specs in everyway.

I just messaged their support team and the person helping me told me it could come in later updates if enough people request it

I’m sorry to say you’re probably right. I sent a note to Apple on their Twitter support page, and I’ll let you know if I hear anything different.

Thank you, I'll go to the feedback page and say the same.