[crazygringo]

Exactly this. There's nothing "nonsensical" about it. It's a distinction anyone can perceive.

Now, whether you care about is personal preference. But it's definitely a real thing.

[recursive]

I thought Atmos is an n-channel audio encoding thing bundled with an ideal room setup.

Head tracking is interesting. I hadn't heard of it, at least as an Atmos thing.

But it doesn't seem to have anything to do the source media encoding. Head tracking seems like it would work with a mono source.