Personally, I don’t think it sounds any better than Tidal or Qobuz, Spatial audio/Atmos is, I think, a gimmick. Of the songs I tested, some were merely disconcerting as We don’t sit in the middle of a stage with musicians playing around us, the stage is in front and a good stereo image places the musicians correctly. Some of the songs just plain sounded bad, Norah Jones’ “Don’t Know Why” as an example. Since the sound quality is on par with Qobuz and Tidal and it’s cheaper with a larger catalog, it’s still a good deal, however.
In Apple Music, "Lossless" refers to lossless audio up to 48kHz, while "Hi-Res Lossless" refers to lossless audio from 48kHz to 192kHz. You can also download Apple Music songs to WAV/AIFF, a lossless format supported by iTunes, to get the best quality audio files and then play them on Windows with iTunes.
AudFree Apple Music Converter allows you to download Apple Music songs to MP3, M4A, AAC, FLAC, WAV on your Mac or Windows computer. This means you can transfer the relevant files to any device and listen to them without any restrictions.