In the context of a full-on home theater build, with the commensurate budget, etc. I think adding wiring for 4 ceiling speakers for ATMOS makes good sense if there is at least four feet between ears and speakers.
ATMOS isn't a hugely revolutionary experience at this point. It's good, but like all movie-making technology the implementation is critical (3D, anyone?). If it catches on, I think it's a reasonable $1000 upgrade to a nice home theater (I say $1000 for the speakers, and assume that the processor won't be a significant additional cost in the future). If it doesn't catch on or if directors and sound designers don't make good use of it, the wire is a cheap hedge.
Now that my favorite local cinema has RPX
, it's the only way I want to see spectacular movies (since at home is not a competitive option... yet
). ATMOS is part of that, but the big screen is too, and the nicer seats, and especially the better sound calibration in the auditorium - but it is a more expensive ticket.