Is that what it is called? Binaural? Like bi="2" and aural="relating to the ear or the sense of hearing." First I've heard the term is today, I guess it makes sense as it will only work with 2 ears, just like stereo. But yeah check out the power of my ignorance - everyone understands exactly what I'm talking about and nobody is gate-keeping with jargon. Cool huh? Not by design but that worked well.
So Atmos, never said anything about it other than if you want to make 3d soundscapes as Eno claims, he could have done this anytime in the past 4 decades at least.
Wikipedia: "Following the release of Atmos for the cinema market, a variety of consumer technologies have been released under the Atmos brand, using in-ceiling and up-firing speakers." -- Now that sounds like tech using speakers to make sound to me but maybe you know better and can correct wikipedia on the point? Wikipedia really relies on experts to correct it to be good.
Headphones work better for 3d sound than speakers and have for decades. IMHO Eno would be well aware of this and could have made 3d soundscape albums or versions anytime before now. And it's a great idea, I love it. And enjoyed doing it as as a kid too.