I Agree 100%.
I can see those guys at Dolby doing some double-blinded studies comparing 15 degrees vs 30 degrees vs 45 degrees vs 60 degrees to see which one produced the BEST ATMOS SOUND. Haha.
It's so superficial. They just picked some numbers that looked good on paper.
Oh, yeah, don't forget the same Dolby guys also said those little Atmos add-on modules that are placed atop speakers, instead of Ceiling or at least on-wall speakers, will work great.
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100% superficial.