Isn't two speakers with BACCH XTC the ideal configuration though? Whether with actual speakers or simulated via headphones. Would adding more speakers (virtual or real) add anything positive to the sound quality?
Yes indeed for listening to music - that is what we believe.
BACCH is focused on stereo and getting the most out of stereo. We have two ears only and we therefore, in principle, need only two channels to get the cues needed to correctly locate sound in 3D. This is the binaural approach (as opposed to object-based Surround Sound approach) to 3D sound.
Multi-channel Surround Sound (i.e. Dolby 5.1, 7.1, Atmos, Auro3D, etc.), wether channel or object based, is not of interest to us. It is not a focus of research and development at Theoretica (nor is it a topic of academic research in spatial audio, where the main three approaches are: binaural, higher-order-ambisonics, and wavefield synthesis). It just happens that the HRTF-based
BACCH-3dm 3D mixer module of BACCH-dSP Pro, along with a BACCH filter can reproduce (quite realistically) Dolby Atmos from 2 loudspeakers. This requires for input the streams of the Dolby-decoded audio for each channel. The result is an emulation of the speakers surrounding the listener at the positions required to reproduce the format in question. This works equally well for both object-based and channel-based surround.
While a few BACCH-dSP users (who have the Pro edition) have implemented such a setup for home theater listening, most of our customers do not care about Surround Sound.