From what I have seen in the specs along with sample system picture layouts, the set-up is one in which overhead effects are more dominant resulting in speakers on or in the ceilings. To me, not particularly practical unless you have a dedicated room where you can have "in-ceiling" speakers where the wires can be hidden.
It is interesting to note, this isn't a particularly new idea since there was a company that I am not sure is still around(SRS Labs)that prior to Dolby PLIIX and DTS 6.1 audio becoming standard on AVRs/Pre-Pros, they designed a decoder box that extracted a matrixed sound out of the surround speakers to create that rear surround effect in one or two additional speakers along the lines of today's 7.1 audio. You could also use the same decoder for the front that extracted a matrixed sound out of the front speakers and when installing overhead speakers it created a similar effect to what the Dolby Atmos system seems to be doing. The decoder has been sitting in my basement unused for over 10 years since, when all connected, (and you need an additional separate stereo amp), I found it just too noisy.
I am sure the current technology has improved considerably on this original design.
