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Thank you Tim Banting. Here are some resources that will be helpful. Joining immersive spaces from PC or Meta Quest VR devices (Get started with immersive spaces in Microsoft Teams - Microsoft Support) and getting started with larger/custom immersive spaces in Mesh with PC or Meta Quest devices (Getting started with events in Mesh | Microsoft Learn). 

To your other questions, Mesh supports VR on Meta Quest 2 and 3 -- both of these are standalone devices and do not connect to a desktop. Spatial audio in Mesh depends on your speaker or headphone setup. When in an immersive space, the volume of other participants depends on their distance. To experience the direction of the sound requires your setup to have stereo speakers or headphones. Note, wireless headphones that connect via Bluetooth do not have stereo audio. You can read more on spatial audio and meeting zones here: Use in-meeting controls for immersive spaces in Microsoft Teams - Microsoft Support.

In terms of licenses, you need one of the following licenses to get started with immersive spaces in Teams: Teams Essentials, Microsoft 365 Business Basic, Microsoft 365 Business Standard, Microsoft 365 Business Premium, Microsoft 365 E3/E5, and Office 365 E1/E3/E5. To customize immersive spaces in Mesh, users in the organization will need a Teams Premium license.
We hope these answers are helpful. Please let us know if you have additional questions.