Exactly, but there:s
You continue to demonstrate your ignorance on the subject. Indeed when kodi decodes it as passed on to the receiver as max 7.1 lpcm, that means NO ATMOS, max 8 channels, which means no height channels, absolutely not, nothing, zilz, nada. Only 8 channels of lpcm audio to route to speakers.
Then you have passthrough, bitstream, no decoding in the mediaplayer, decoding in the licensed avr/processor or other licensed software/hardware where you may end up with potentially > 100 channels of audio to route to speakers. That is what decoding atmos (or dts x, etc.) is.
No quick Google will confirm you, you don't even need Google, a quick search on ASR will do. So nothing stands but your persistence in talking out of your ass (your own not so classy words).