The engineers concede that they can't technically explain exactly how the Atmos system works LOL snake oil There's a couple quotes in the article along the li

The engineers concede that they can't technically explain exactly how the Atmos system works LOL snake oil There's a couple quotes in the article along the lines of "I barely had to use any EQ to mix the instruments" - but if the result is "headphone-compatible" with plain ol stereo headphones then Atmos is just a fancy UX on standard delay/compression/EQ. IMO real spatial audio would require head-tracking to work the same way with headphones as with a fixed room speaker array.