Yes, you can experience 360 Reality Audio tracks using Sony's headphones. If the headphones are 360 Reality Audio certified, you can optimise your 360 Reality Audio experience by using the Sony | Headphones Connect app to perform the 360 Reality Audio Setup.
Note on Amazon Music app: You can enjoy the 360 Reality Audio tracks with Amazon Music Unlimited subscription with any headphones. However, you cannot optimise (personalize) the Amazon Music app with the Sony | Headphones Connect app (as of October 2021).