Below is a canvas loading a OMI packaged glTF file that contains positional audio in a scene. The space uses the KHR_audio specification as well as the OMI_collider spec for collisions in the player controller of this scene.
vr
https://xrpublisher.com/wp-content/uploads/2022/02/ExampleScene-26.glb
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https://xrpublisher.com/wp-content/uploads/2022/02/preview2.jpg
https://xrpublisher.com/wp-content/uploads/2022/02/sky2.png