Immersive audio is NOT surround sound, see:
Audio Engineer Stan Kybert:
So how does Dolby Atmos actually work?
On a technical level, where stereo audio is limited to two channels of output, Atmos offers 128 discrete locations to send audio, which can move and alter at the mixer's requirements, utilising a connection to a supported DAW (Pro Tools, Logic, Ableton). While like 5.1 or 7.1 it uses a surrounding array of speakers for mixing, it doesn't suffer from the former's required numbers of speakers , and as a medium is adaptable to any system with Atmos technology installed.
“It is so much more”, says Stan. “You might have a forward-facing Dolby Atmos mix - drums, bass and vocal - coming at you and then you'll maybe use the Atmos technology to wrap an orchestra around the listener. Or you have extra width. With stereo there is this trend to use wideners but with Atmos it can be as wide as you ever need it and as tall as you ever want it.
“The tools that Atmos gives me in height, width, depth and sub are everything you need in comparison to stereo. In stereo you are always making sacrifices when mixing, like if you want to hear the guitar you may have to turn the Hammond down. You are constantly having to make decisions and carve out EQs in consideration of what other instrumentation is playing. You don’t need to do that in Atmos as there is enough space for everybody. The music is so dynamic, and it is such a joy to experience.”