Theoretically yes that is true, however in practice it has been shown time and time again that if you have less than a 5.1.2 setup Atmos is at best worthless an

Theoretically yes that is true, however in practice it has been shown time and time again that if you have less than a 5.1.2 setup Atmos is at best worthless and not actually getting you a benefit and at worse giving you a negative experience due to loosing the ability to properly balance. Atmos was shoved into setups that it does not belong.