Go watch Cerny's talk on Tempest, and what it really about,. 5 FFT's that people can try, Imagine if you could get your own? Also , it just isnt about placement and "Audio Raytracing,,," but also material based cause and effect. They want to provide developers ,"Game" developers , a sound engine based on Gaming... (Not just reflections, Delay/Reverb, But code that allows,,,a drop of rain hitting your plastic poncho to sound different to hitting a cars Hood.... All real time... Little lone the point of placement compared to Atmos...
Dont get me wrong., even mixing I 5.1 , real 5.1, besides deliverables requiring many version, LCR, PRO Logic (dolby License) and a stereo fold down, etc etc......Logic Has Atmos now....But no one in their right mind would mix a film using Binaural.....
But, Gaming is REAL TIME..... Very very different.

Dont go dismissing , just cause....Do some research, Hopefully I've given you details took look up, as you wouldn't of known.
Just wanting to give some perceptive....

I mix films.. LCR, done a few 5.1.. Not Atmos as yet.... But if you honestly dont understand the difference for gaming Tempest engine has been designed for, and what dolby did (like Kodak,Panision) with licensing.... There's more to tempest that just sound placement....
I reiterate. Dolby is a brand , one that made a hell of a lot of money through licensing....
Heres one, as a Muso , Music in surround , of say a live concert, Dolby didnt come close to DTS releases....
No, its not a joke...
Dolby is losing cinemas with licensing.,., No Compression , codec required.... All uncompressed in a DCP container.....
My Point? Is none. But like some cars are build for different uses, the same can be said for cameras? GoPro Aint an Alex...
For Gaming.. Dolby Atmos isn't as good as Sonys "tempest" engine, not for pancake gaming, OR Vr...
SO again.. No Joke.

@Rhythmattic the technology is only as good as the delivery medium… that should be obvious but apparently isn’t to you.

@Frankvdm The PS5’s audio is laughably not superior as it’s currently restricted to inferior means of delivery. No audio lover will ever say that any form of (3D) audio emulated through a headset will ever match that of a proper surround setup… because it literally can’t (physics, compression, sound displacement and all).

A $99 headset attempting to mimic this experience is like replacing a Cinemax experience with headphones… it’s consumer friendly but not even close to the same thing.

thecodingart
That is true, A Cinemax experience is amazing VR.... I mean Gaming.... Oh, You mean Movies.
You are Laughably un-informed
So, Read my Other response's