Microsoft is introducing a feature called shared audio to Windows 11, allowing users to stream audio to two pairs of wireless headphones, speakers, earbuds, or hearing aids simultaneously. This feature relies on the Bluetooth Low Energy (LE) audio codec and is currently available in preview for Windows 11 Insiders in the Dev and Beta channels.
Shared audio may be useful for scenarios such as watching a movie on a laptop with a companion or listening to new music together using separate wireless headsets. To use the feature, users need to connect Bluetooth LE-supported devices to their Windows 11 PC and select the “Shared audio (preview)” option in the quick settings menu.
At this time, shared audio functionality is limited to specific Copilot Plus PCs, including the 13.8 and 15-inch Surface Laptops and the 13-inch Surface Pro. The feature is expected to become available on additional devices such as the Samsung Galaxy Book5 360, Galaxy Book5 Pro, and other compatible models in the future. It is also important to note that the feature is only compatible with devices that support Bluetooth LE, like the Samsung Galaxy Buds 2 Pro, Buds 3, Buds 3 Pro, and Sony WH-1000XM6 wireless headphones.
Source: https://www.theverge.com/news/811795/microsoft-windows-11-bluetooth-le-shared-audio-headsets