Interesting interview of Bon Ludwig in Stereophile.
https://www.stereophile.com/content/bob-ludwig151the-mastering-master-bids-farewell-part-2
Not an Atmos fan:
”What is it about Atmos—Apple's version at least—that Bob doesn't like? First there's the fact that it is a lossy-compressed format, akin to (though more sophisticated than) MP3 or ACC. "With Atmos, we're going back to a lossy world. ... It screws up the sound in so many strange ways."
Also, "There is no way to remotely guarantee how the listener is going to listen to it." That's a big part of the point of Apple's Atmos. It could be via a pair of Apple's Atmos-supporting earbuds, or a smart-speaker gadget that throws sound around a room, or a real-deal immersive listening space with speakers around the room and on the ceiling. "When it's done really right in a great system, it's impressive. It’s still not lossless high-res, but it can be impressive. But, that is few and far between."
In the case of a hybrid SACD, there is usually a 2-channel stereo layer with its own discrete stereo mix. No such layer exists in the "immersive" formats, including Atmos. Instead, a "binaural" version is "folded down," derived from the multi-channel mix.”
For me, it doesn’t really matter. I listen to vinyl about 95% when critical listening. I find that the optimal amount of single malt scotch - not too much, not too little - maximizes the immersive experience!