I think it is time for someone to come out with a true multi driver surround sound headphone kit for music. Not just processing to fake it in two channels, and I don’t mean head tracking. It would require some way of accessing and processing Atmos content from Apple or Tidal. You would probably have to induce some fake room resonance to get convincing above or behind sound. There are multi driver headphones in existence for gamers.
it would be pretty cool to kick back in a comfortable chair and have a true Atmos music experience with a set of high quality headphones, IMHO.
Or, is the spatial processing with two channels good enough? I haven’t found it to be so.