One thing I don't really understand about Atmos is, if you're listening through a stereo source (e.g headphones) everything has to be downmixed to two physical speakers. You can do fancy phase change psychoacoustics stuff but it's still coming out of those two speakers. You're taking a model with effectively unlimited sound sources and rendering it down to a stereo signal like any other non-Atmos source.

So is there really a difference compared to a differently-mixed stereo track (other than sucking down a ton of Apple/Dolby marketing hype)? if an artist really wanted their music to sound 3D over stereo speakers, they can already do that during the rendering process.