Why I cannot use iPad Pro to set up the spatial audio? The Truedepth camera is equipped in the iPad Pro.

What you need:

• AirPods Pro (1st or 2nd generation), AirPods Max, AirPods (3rd generation) or Beats Fit Pro
• The built-in speakers on an iPhone 7 or later, or on one of these iPad models:
  • iPad Pro 12.9‑inch (3rd generation) and later
  • iPad Pro 11‑inch
  • iPad Air (3rd generation) and later
  • iPad (6th generation) and later
  • iPad mini (5th generation) and later
• iOS or iPadOS 15.1 or later
• The built-in speakers on a Mac computer with Apple silicon
• Apple TV 4K with tvOS 15 or later
• Audiovisual content from a supported app

Additional information can be found here:

Listen with spatial audio for AirPods and Beats - Apple Support

I wish I knew how. I bought a new 10th gen iPad Pro and a set of AirPods Max and I’m told I need a iPhone to set it up so it would work. I have and older iPhone without the tru-depth camera.

So Apple I give you over $2000 to enjoy music on your wonderful headphones then you tell ….oh you need to spend another $800 - $1000 for a new phone.

WHY do you treat your long term loyal customers this way? Although they could have, the store manager wouldn’t let one of their techs use a newer model store phone for 5 minutes to finish the setup. To rub salt in the wound, the new iPad I bought has the correct TrueDepth camera needed for the Spatial Audio setup but Apple locks out its usage for this purpose. You’ve got $2000 of my money and I can’t enjoy the product you sold me,

Just in case you're wondering this is one of the roads you take to drive yourself out of business !