360 Audio is a new feature baked into the flagship Galaxy Buds Pro earphones at their launch, and is touted as Samsung's answer to the Spatial Audio found in some Apple audio products. It is also available to the Galaxy Buds Live and Buds2, thanks to these TWS earbuds' latest software update.
https://www.notebookcheck.net/Samsung-upgrades-the-Galaxy-Buds2-and-Buds-Live-to-360-Audio.612241.0.html