Same issue for me. Brand new AirPods Pro Gen 2. Model A2618, Version 5A377.
Apparently they worked fine straight out of the box with the previous Firmware version, as soon as you update to 5A377 they stop working. Which means it is an Apple problem and not a Samsung problem.
We have a Samsung Q60 75".
My wife has AirPod Pro Gen1 that connect fine no problems at all.
The crazy thing is my AirPods are named simply 'Geno' but when they are seen and connect to the Samsung TV the TV calls them 'Geno - Find My' without me choosing this or having any way to do anything differently. I have factory reset my TV 3 times and the AirPods about 5 times.
The sound is very crackly and painful and only in one ear. If you change the channel or move the menu around or open Netflix or anything at all you immediately lose all sound.
I have a suspicion that the AirPods are transmitting on 2 channels, one for sound which has high bandwidth for all data it needs, and a low bandwidth for the Find My function to work, to find them and make a siren sound. This would make sense to me as the previous versions didn't have the siren/sound function in Find My. It explains the poor quality sound and the name the TV gives it. I think the TV is connecting therefore to the Find My channel and not seeing the actual audio channel... does that make sense?