I would get a pair (I had a pair of the OG HomePods before selling them) if they were slightly cheaper - IMO they do not compete with $600 speakers. But for the size and the convenience (if you are in the apple eco system) they were pretty great. They were far superior to the HomePod mini (or any Amazon or Google smart speaker I tried).
EQ wise they had (and I believe these will probably have the option also) a bass reduction option - basically the default sound was bass boosted (and noted by
@amirm when he tested them) but there is a setting in the home App to get a normal bass response - if they were tested I would love that option to be selected as it probably makes more sense for most people on this forum than the 'crowd' pleasing (almost 'demo' mode) they shipped with.
For Spatial audio - the 2 OG HomePods were pretty interesting when I tried them with a trial of Apple Music a year ago but I could not understand why Apple would not extend the audio to say 4 HomePods as 2 front pairs and 2 rear pairs would probably be idea for Spatial Audio and home movie watching.
Note: I am a little dubious that the replaced the A series CPU with a CPU from the Apple Watch - while obviously a newer CPU its hard to imagine a watch CPU being very fast.