I'm hoping its 5 lower and 5 upper speakers with the typical 5.1 lower and the top 5 spun 180 degrees. The top level would have a center rear height, all speakers will split the difference between the lower speakers. I could see this working, 7 of 10 would be in front of the listener. No?
Edit: should say ideally (IMO) 7 of 10 would be infront of the MLP.
I can't see them "taking away" from people with at least a 7.1 setup, so that would mean 7 ear level and 7 upper level as their "ideal" and that is a LOT of speakers to drive with amps and receivers. Heck, it is painful to look at something that can drive 11 speakers for a 7.1.4 Atmos setup let alone this "hypothetical" 14 speaker 7.1.7 DTS X setup.