If you want more evidence that Atmos uses this subtract from the floor and push to the heights method, put your ear to one of the height channels in streaming Atmos. You'll hear all kinds of burbly artifacts, and this is because with DD+ the Atmos metadata for things being pushed to the heights isn't an exact duplicate of what's in the 7.1 bed - thanks to lossy compression it's just an approxmiation, and the burbling is thanks to the difference between the two. Sort of like if you took two 128kbps mp3s, inverted the phase of one of them and then mixed them together, you'd get all kinds of weird noise, whereas if you did the same with two CD-quality .wav files you'd get digital silence.