Not to be taken personally in any way shape or form, but I'm afraid my personal experience does not corroborate that statement
On my system if I play the scene from Harry Potter Chamber of Secrets where the professor releases Cornish pixies into the classroom there is a noticeable difference with Sony's 360 Spatial Sound Mapping ON and OFF. I wasn't sure if it was my bias at work so I had my son turn 360 SSM off and on at random times with several different scenes and I was able to pick out SSM being on about 4 out of 5 times correctly. With SSM ON the Cornish pixies sound as if they are in the middle of the room where as with it OFF they sound behind or in front or above but definitely not in the middle of the room. So it seems clear to me that Sony's 360 SSM is in fact creating "phantom" speakers as they claim in their marketing. From what staticV3 indicated I'm guessing there is a fairly complicated processing involved.
The primary reason I am asking this question is because I plan on using REW + a Marantz Cinema 30 + Audyssey MultiEQ to try and create a room correction EQ for my home theater, but now I'm thinking that no matter how good of a room correction one creates it won't match the effect of Sony's 360 SSM technology.
However, as I have said before in other recent posts I have been very wrong of late so it would come as no surprise if I am wrong about this as well and that 360 SSM really is just Snake Oil and good room correction will create an equally good sound.