Ahh yes, I see, thanks for that.
Ok, after some logistics, here we are. Upgraded 2017 iMac Pro to macOS 11.4 as I hadn't done that yet. Tried it and 2019 MacBook Pro 16" on same OS version. Used Senny HD650 and Sony Z1R direct from audio out and also via USB-connected Chord Mojo DAC. I ran both uncorrected (so with Sonarworks off). I don't have AirPods Pro or Max.
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The iMac Pro is indeed unsupported, per Apple's advice. Worth a try. Atmos worked on the MacBook via the headphone jack, but not via the DAC. Interesting. The difference with Atmos on or off was entirely obvious, once I listened to the combination that actually worked (I got to that last—as you do—I did wonder about my ear/brain until then).
Indeed, same experience here; with MacOS 11.4 on my MBP 16", Atmos seems to work on its analog headphone out, but it won't offer it up digitally to external devices. Neither my RME ADI-2 Pro FS nor my Shure AONIC 50 headphones over USB-C get spatial audio, just lossless. Switching output to the Shure AONIC50 over Bluetooth won't do it either. I'm gonna guess that with some Airpods or Beats it would work.
I wonder why, on my iPad Atmos works just fine with external DACs.