Two things that come to mind.
1) Dolby Atmos IS really cool. But not so much from the overhead speakers, but just from having more surround channels. Overhead just helps.
2) I can't imagine this being of a LOT of value in the home market for a long time. To get ceiling effects, you would have to have some REALLY tall ceilings. The other change is that you would need to run a lot of wiring for the surround channels, and there would be a paradigm shift from di-pole/bipole/quad-pole speakers to all direct. Cost would be a big deal too.
Oh well, run out of gimmicks for TV and go for impractical to install sound. (Dolby Atmos in theaters can handle up to 62.2 discrete sound.) Here is a graphic of a full on Dolby Atmos setup, but note that even this one isn't using all of the channels:
EDIT: Here is a link about Dolby Atmos in home theaters:
Dolby Atmos in Home Theaters? 
