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Habría que ver la explicación oficial de los laboratorios Dolby describiendo ATMOS.
Seguramente sea algo idéntico a esos dos enlaces u otros de la red.
Home theater version
At the end of June 2014, Dolby Labs' hardware partners announced that Dolby Atmos would soon be coming to home theaters.[13]

Among them were several established manufacturers of audiovisual home entertainment devices announcing new products that have now brought Dolby Atmos into home theaters across the globe. Products offered range from premium home cinema receivers and preamplifiers to mid-range home-theater-in-a-box (HTiB) packages of well-known brands such as Denon, Marantz, Onkyo, Pioneer and Yamaha plus further models from lesser-known manufacturers and brands.[14][15][16][17][18][19] On June 4, 2018, Apple announced that tvOS 12 for AppleTV 4K will support Dolby Atmos when released in Fall 2018.

The first movie to be released on Blu-ray with Dolby Atmos was Transformers: Age of Extinction.[20][21] The first video game to use Dolby Atmos was Star Wars: Battlefront with a special agreement between EA and Dolby Laboratories.[22][23] This game uses HDMI bitstreaming from the PC to deliver Atmos audio to consumer Audio-Visual Receivers. Overwatch and Battlefield 1 for PC also have Atmos audio.[24] On the Xbox One, Crackdown 3 and Gears of War 4 also support Atmos.[25]

Implementation and differences from commercial implementations
Because of limited bandwidth and lack of processing power, Atmos in home theaters is not rendered the same way as in cinemas. A spatially-coded substream is added to Dolby TrueHD or Dolby Digital Plus. This substream is an efficient representation of the full, original object-based mix. This is not a matrix-encoded channel, but a spatially-encoded digital signal with panning metadata. Atmos in home theaters can support 24.1.10 channels,[26] and uses the spatially-encoded object audio substream to mix the audio presentation to match the installed speaker configuration.

In order to reduce the bitrate, nearby objects and speakers are clustered together to form aggregate objects, which are then dynamically panned.[27] The sound of the original objects may be spread over multiple aggregate objects to maintain the power & position of the original objects. The spatial resolution (and hence the strength of the clustering) can be controlled by the filmmakers when they use the Dolby Atmos Production Suite tools. Dolby Digital Plus has also been updated with Atmos extensions.[7]

Esto está lleno de trucos de definiciones.Información espacial puede ser perfectamente "superior izquierda" o "trasero derecha". No habla de distancias, coordenadas ni nada parecido y además agrupa objetos... es decir, los une por temas de eficiencia. Al final lo que tienes son canales.