That's my general feel for it. If you've got a dedicated theater room, and the rest of your system is up to snuff, Atmos can make sense. But lets face facts here: the main L/R, center, and subwoofer are still the backbone of any theater system. Take my setup for instance: is it a better use of resources to buy a new Atmos AVR, Atmos speaker modules, and another couple channels of amplification, or to upgrade the L/C/R speakers? I'd just assume have better L/C/R channels personally. Now what about the 0.1 piece of the puzzle? Another sub (or three
) can pay dividends in terms of improving in room response as well as delivering more output for those big ULF scenes. Suffice it to say, I like my bass, so that's next on the list after upgrading the front array. After all that's said and done (five figures later...), we can talk about Atmos.