I have listened to some of the SA samples and they sound good, but I still don't get the technology. If it's sending separate streams and spatially mixing them at the client, it's still ending up with two channels of audio, so why would it differ from normal stereo audio which can be mixed in such a way? And if it doesn't, then it's just a production process?
Indeed, it reminds me a bit of Q-Sound of the Madonna Immaculate Collection. Still the most impressive stereo headphone experience I've enjoyed.
Dolby Atmos makes loads of sense for oddball speaker arrangements -- you tell it that you have three speakers layered above, five spread out across the back, etc, and it can process to that arrangement optimally (versus say 5.1 that was geared for a very specific arrangement). I don't understand how it is relevant for headphones, which is specifically what it is targeting in this case.