Today, I tested it again on Virtual Machine. Dll replaced and start dolby access app. When the Dolby Access start, Dolby Atmos for Headphones will be found spatial sound format. However, I right click the bottom right speaker icon, Dolby Atmos for Headphones is showed below "Try & Buy from store" on context menu.
And my PC show Dolby Atmos for Headphones is above "Try & buy" on context menu.
Then,
I remember I have installed Dolby Atmos Speaker System before I installed dolby access.
I tested VM again.
Install Dolby Atmos Speaker System. After that, login to M$ store in order to download & install Dolby Access.
Screenshot on VM
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I remember these ad (Buy Dolby Atmos for Headphones) show on Dolby Audio
Here is the Notice from Dolby Atmos Speaker System. It said don't work on licensed devices.
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My PC has been installed Dolby Atmos Speaker System so my devices get licensed. My assumption is Dolby Atmos for Headphones for free on Dolby Atmos licensed devices.