What kind of tech reviewer or games journalist isn't going to have some kind of compatible headset or headphones? Hell, they could run down to target and buy a pair of $10 Gumys to test. These people are professionals.
In the office, they would have that handy. Working at home because of a pandemic? They might not have all the resources available. I'm a former game journalist who wrote for major publications and have gotten free systems in the past from the manufacturers. Back then, I didn't use headphones because I had a full 5.1 surround sound setup. I still don't because I use my surround sound setup. I'm actually curious for the first time and actively looking at headphones now because of this push for more 3D binaural audio for headphones. Around the house right now we have a set of AirPods Pro and a Bluetooth headset. Neither are compatible. Had I not left the profession and was still covering it today, I personally would not have a set of headphones to test it out with. People at home don't necessarily have every form of sound setup to test. Some use headphones, some use soundbars, and some use full surround sound setups. I don't think it's reasonable to expect game journalists working from home to have all that equipment at their disposal either. Do you honestly expect every single person who got a PS5 to have a compatible headset, soundbar, and a 7.1.4 Atmos setup? That's not to say that they can't do great coverage, but you're leaving it in the hands of assuming everyone has the ability to test it out when Sony can control that by supplying them one. Plus, you would think they would want to promote their new headset anyway along with Tempest 3D audio anyway. If it was simply them having some new headset, I could understand more not sending that around, but they're trying to push a new feature of the system.
who is out there doing tech / gaming reviews that doesn't have a compatible headset though? can't be a very significant number of journalists / influencers etc.
See above.