The ATC actives use some kind of active phase compensation to align the drivers at the crossover frequencies. I don't think they go to the trouble Thiel did to keep time alignment throughout. What big active ATCs have that little else can match is massive dynamics. I think there is a dynamic linearity as well that makes them very revealing in a way other speakers can't match. This ability lends a different type of realism that would probably be impossible for first order speakers to achieve. ATC believes in making the drivers as well as possible so the crossover doesn't have to be complex. They don't image like Thiels and they don't sound near as lively at low volumes. I consider my Thiel/ATC systems to be quite complementary.
They describe the active crossover as "380Hz and 3.5kHz, 4th order, critically damped with phase compensation". They discuss phase response in their literature but don't give specifics. They're clearly in favor of linear phase response and it's a design goal. "An ideal speaker system should have phase response linear with frequency, which in simple terms means that all frequencies produced by the driver reach the listener’s ear at the same time. "
http://www.transaudiogroup.com/wp-content/uploads/2015/06/ATC_Engineering_Goals_and_Approaches.pdf
They describe the active crossover as "380Hz and 3.5kHz, 4th order, critically damped with phase compensation". They discuss phase response in their literature but don't give specifics. They're clearly in favor of linear phase response and it's a design goal. "An ideal speaker system should have phase response linear with frequency, which in simple terms means that all frequencies produced by the driver reach the listener’s ear at the same time. "
http://www.transaudiogroup.com/wp-content/uploads/2015/06/ATC_Engineering_Goals_and_Approaches.pdf