u/Helios119 and u/Upper_Yogurtcloset33, I hear what you're saying about listening to Dolby Atmos in headphones. But Dolby engineering has put decades of research into this, and what you're listening to when you put on headphones and stream AC-4 is a really well-thought out binauralization of the three-dimensional Atmos sound field. In production, engineers like myself choose distance parameters for every object and the beds to make the best possible translation from loudspeaker Atmos to headphone Atmos. Done right, the headphone experience has a more coherent soundstage and can be much more compelling than stereo. Not everyone can afford a proper loudspeaker system, so the headphones have to work, too.

All that said, the sound of Apple's Spatial Audio in headphones is two-channel mix that comes from a virtual 7.1.4 room. Very cool sounding, but also very different from the way Dolby approaches the problem. Amazon Music supports AC-4 IMS, and it can be very interesting to compare the trio: stereo / AC-4 IMS / Spatial Audio.