How do I enable 3D Headphones in Fortnite on my PlayStation 5?

If you want to enable 3D Headphones in Fortnite then you must enable 3D audio in your PS5's system settings. Refer to Playstation's article How to set up 3D audio on PS5 consoles (Abre em uma nova aba).

If it is enabled in your PS5's system settings, the change will also take effect in Fortnite itself.