These two pictures are about 5 years old and things look a little different at the front, equipment wise, but we are not talking about that.
My seat is about middle of room, if you plumbed straight down my front heights would be about 3.5' in front of my chair, if you plumbed straight down my rears would be about 3' behind my chair.
The speakers in ceiling have movable/adjustable center tweeters and they are angled manually towards my chair.
My experience: my height speakers are farther distance from my head than the floor speakers. I have the height speakers +6db as I want to hear the heights without exception.
Atmos has so many variations as to how it ends up to the listeners ears, some are great and sum are duds and everything in the middle. If you are laying out a room, you basically want to lay out like mine. My room is 12' front wall X 14' long and 8' tall ceilings.
This configuration is close to near field listening, but plenty big enough to not be nearfield.
Metered amps are very good, especially when you are beginning Atmos, it mentally verifies what you think you hear.
I have 5.1 in my car, now that is nearfield listening and sounds really cool.
If I had a real big room, oh my, that would cost some bucks.
Final note; many times the signal is Dolby Atmos but there is nothing in the heights, so that can mess with your mind also.
View attachment 114817
View attachment 114818