So, is this correct? The following is for games only. Movies should be the same on both with bitstream passthrough to receiver.
For users with 2.0, 2.1, 5.1 or 7.1 Home theaters, Atmos and Tempest should offer similar levels of audio quality.
For users lucky enough to have 5.1.2, 5.1.4 or 7.1.4 Atmos-enabled surround systems, Atmos could provide better sound as it has ceiling audio and Tempest doesn't have a way to convey that to the receiver as there is no such thing as "tempest audio certified" receivers?
I have 5.1 because I rent and mounting ceiling speakers is out of the question, but otherwise I would totally get some when receivers have at least 3 HDMI 2.1 ports and don't cost $700. I bought my Denon AVR-1713 5.1 with ethernet, AirPlay and Audyssey16 for $349 in 2013. Why are receivers so ridiculously expensive now?
Finally, for devs, I imagine Atmos would be better as it can be used with virtually no extra work on PC and X4 whereas for PS5, they would have to do more work to convert things between both, though I imagine eventually, IDEs will exist that abstract all that.