I think I can participate in this big opinion thread from my own simple point of view.
I have all options of listening to Atmos at home. Apple4K set up correctly and purchased music with JRiver ripped files playback, all enjoyable. I do have a Tidal subscription also but don't seem to use it on the home Atmos rig.
For my occasional headphone use, walking and in gym, I use
AMAZON BEATS wireless Atmos enabled.
They are never equal to the home rig but songs that play in Atmos via my iPhone 14 ProMax are good to the point I can hear a sense of the top of my head interacting with my right and left sides.
What I really like about the headphone listening is I concentrate more on the music and lyrics so that when I punch up the same on the home rig it helps me listen better to the big open field of the room.
I have learned a real lot from
@PurpleMoustache he is very well versed in listening to music either by Apple/Tidal/iPhone. I trust his expertise a lot.