I'm gonna do this one last time and then I'm out, believe what you will.
You have two main options for sound on a PS5:
- You can use Tempest Audio, which right now is limited to headphones and is using Virtual Surround. Whether it is better or worse than Atmos is irrelevant because in the end, the signal is a stereo signal sent to headphones and that's simply not as good as a surround system with speakers. It's not bad, I'm sure it does a good job at creating good virtual surround and it certainly is better than TV speakers or most shitty soundbars. It's just not physically capable of reaching the same level of spatial sound that a surround setup offers. It's the same idea as comparing two cameras except one saves as TIFF and the other saves as JPG;
- If you use a surround system, you are limited to (iirc) Linear PCM, Dolby or DTS. Neither of those options is better than Dolby Atmos - it's a fact.
Therefore the claim that the PS5 has better 3D Audio or surround sound options is provably false.
Note that I make no claim that the Dolby Atmos integration on the Xbox headset is better or worse than the 3D audio integration on the Pulse headset, since afaik there has never been a comparison published between the two.