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Conclusion
It’s interesting to hear the opinions about Atmos Elevation speakers from the various industry experts briefly interviewed herein. What seems apparent is that Atmos Elevation speakers aren’t designed to deliver precise sound reflected from the ceiling back to the listener as much as they are designed to deliver virtual height to increase the vertical soundstage of the experience. When dealing with Atmos Elevation speakers vs. conventional ceiling mounted alternatives, the former are relying on mostly high frequency bouncing to create the illusion of height and the success of this depends largely on ceiling height, ceiling material, speaker placement and how each individual perceives the HRTF processing.
If your goal is to stay true to the source or director’s intention, then you most likely will want to put a little more effort into mounting ceiling speakers. "
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Gene DellaSala