It is not as simple as an algorithm in every case. The mastering and placement of the sounds are done by people and since it has literally been 20 years since the SACD, a different approach was used. They could not use the quad mix for this and I doubt they referenced the SACD mix because this one is noticeably different all the way through. I don't see anything about them actually remastering it, but it feels extremely clear. The SACD is no slouch for sure and this one is just a different take on where sounds should come from and how enveloping it is.
Here's a review
For Atmos enthusiasts, Pink Floyd has released Dark Side of the Moon as a 50th Anniversary stand-alone Blu-ray.
www.hiresedition.com
And my thoughts
True enough but the whole exercise seems a bit dubious. You could order one. If it doesn't audibly perform any better than the disc you already have, and Amazon refuses to accept a return, then you could sell it on eBay for $20 or so and only lose less than $10.
forums.audioholics.com
Unfortunately it is now $60 on Amazon vs. $20 when it came out. At $20 back then, it was a no-brainer.