Head Tracking?

I’ve been looking into Bluetooth mods for iPods (classic) , especially to use them with AirPods or other wireless headphones.

The part I’m struggling to understand and i see not very talked about is the Dolby Atmos and Spatial Audio support. From what i know , the iPod can play AAC/M4A files normally, but Atmos seems to require much more than just codec support —things like Dolby decoding, spatial rendering, and possibly Apple-specific audio processing.

My doubt is this: if an M4A AAC file contains a Dolby Atmos mix, would it theoretically be possible to create custom drivers or firmware modifications to make an iPod handle some form of spatial audio over Bluetooth?

My question comes because Bluetooth mods seem to just transmit standard stereo audio, so I’m not sure whether the limitation is mainly hardware power, firmware/software architecture, Bluetooth protocol limitations, or proprietary Dolby/Apple technologies.

If you know anything about embedded audio systems, Bluetooth audio pipelines, or custom firmware development, i’d appreciate your thoughts!