The Sonos Ace headphones offer good head tracking, and it even works with non-Dolby Atmos content. You can enable head tracking in the Sonos app. With the feature on, I didn’t encounter any perceivable lag while watching movies or listening to music.
It’s important to note that the Sonos Ace’s head tracking works differently to Apple Spatial Audio. The Sonos Ace does not take your source device’s position into account. That being said, make sure to keep your head in a neutral position (head and torso facing forward) before you enable head tracking, in order to avoid any issues with positioning.