Most of the content on Disney+ sounds great in my experience. The Guardians of the Galaxy 2 intro scene is a good demo scene.

Hamilton on Disney+ is my go-to to test/show off spatial audio. It really does sound like the audio is coming from specific places on the stage.

I remember the first thing I tried when it came out was the first episode of See on the Apple TV+ app. It's a great showcase for it.

It's sci-fi drama so has a lot of really immersive audio, Apple TV+ supports spatial audio, and the first episodes of Apple's series are free so it's easy to try.

Try toggling the Spatial Audio option as you're watching to really get a sense of the difference. It's huge.

See is amazing for it, even though I'm not a big fan of the show. It's so heavily based on sounds and audio that they really went all out on the audio for it.