Hi adis84,
Thanks for reaching out to Apple Support Communities. It sounds like you have a question about spatial audio with Dolby Atmos feature on your iPad. We're happy to help.
"If you subscribe to Apple Music, you can listen to select songs in spatial audio with Dolby Atmos." You can find this information and more details about the feature here: About spatial audio with Dolby Atmos in Apple Music
This includes information for built-in speaker as follows:
"The built-in speakers on an iPhone XR or later (except iPhone SE), iPad Pro 12.9-inch (3rd generation or later), iPad Pro 11-inch, iPad (6th generation or later), iPad Air (3rd generation or later), or iPad mini (5th generation)."
Additionally, there is a lossless audio feature, and you can find out more about that here: About lossless audio in Apple Music
Cheers!