Enabling Spatial Sound is a good practice, it makes the sound coming out of the headphones more immersive. It doesn't matter what you are doing on your computer, be it playing games, watching movies, listening to music, etc, you will see a noticeable change in the perceived output sound. However, not all headphones support this sound type. Sometimes, it can cause trouble to you, if you are using an incompatible headset with Spatial Sound enabled, you can notice some distortion. Sometimes, you can notice distorted sound even with compatible headsets as well, because of various reasons. So, if you are noticing that there is a dip in sound quality, try disabling the feature and check if it fixes the issue.