Sure, in home theater setting it may be worth the considerable expense to upgrade beyond the standard 7.1.So I do not like some of the techniques used in the past either to create 3D sound for headphone listening. In fact I believe that Apple is using some DSP processing on top of ATMOS in order to get their 3D effect (spatial sound as they call it) for headphones.
Regardless of that whole schtick I am personally excited about proper ATMOS sound in my theater with an Apple TV4K putting out proper ATMOS to my receiver for music and IMHO you should be too if you have a listening room.
But for music, it seems irrelevant. I don't want to be sitting inside the orchestra.