I will accept/understand Atmos when live concerts are in surround, with different musicians in different parts of the venue, some up high above the audience, and some behind etc etc. Until then, it's a gimmick.
As one of the now few who actually listens to Quadraphonic LPs, I find that all Rock/Pop surround recordings are gimmicky, there being no good reason for the snares to be at the back or whatever. Equally, with classical symphonic recordings, there was some attempt to encode hall ambiance in the rear channels, but frankly, there's so little there as to be somewhat pointless.
The only exception I can think of, is Monteverdi's Vespers which were written to be performed by separate choirs and instruments, each separately located around the cathedral performed in.
Atmos for films I equally find something of a nonsense, as having the sound all around, but the pictures only in front is a distraction. It might work if there's surround vision as well as surround sound.
S.