I have a thought on that.
My personal reason, as Who's Next, not my top 10 list for 2023 either.
I think, just speaking for myself, my reason is that Who's Next is oversaturated in my life.
The anticipation of the release was so huge, coming in Atmos, that when the big box came, way too expensive and over bloated with the books and I finally pressed play, my reaction was, I know these songs to well and it is not a NEW THING for me.
I have had all versions of Who's Next, have heard every song a million times on the radio, many TV shows and TV commercials.
So when this overpriced box came, in the end it was kind of Blah, my favorite disc of the box set was CD1.
All that said, I think I would really love a ATMOS version of Quadrophenia, more than Who's Next.
I have all on that top 10 list, except Horslips, never even heard of them?
The 9 that I have on the top 10 list just seem to be more fresh and new than Who's Next.