Quote:
Originally Posted by
Dan Hitchman 
They recommend matching speakers.
This is mentioned in the Atmos guidelines
only with regards to the surround field: "The top surround speakers should have the same design characteristics as the side and rear surround speakers for consistent matching of timbre." And even then, they don't call for the same speaker all around since there are two sets of minimum dispersion recommendations: for the surrounds it's 120 degrees horizontally by 55 degrees vertically and for the heights it's 90 degrees by 90 degrees.
The illustrations in the technical guide show relatively small surround speakers while the fronts are shown as stacks of horns, with the text mentioning 2-way and 3-way speakers behind the screen. There is no mention, let alone recommendation, that the front speakers match the surrounds & heights. In fact the guide is quite flexible, taking into account real-world logistics and limitations.
So the goal isn't so much matching speakers as it is matching sound. The same speaker placed in 7 different locations in your room is going to sound (and measure) differently at each location, not to mention at each seat. While it is nice to start off with the same speaker all around, it is not a requirement (as Roger mentioned, modern room correction/EQ can help with timbre matching even when speakers aren't the same).
Quote:
Originally Posted by
Dan Hitchman 
The bass management was added if a retrofitted Atmos theater wasn't equipped with larger, more robust surrounds, which makes sense. The brand new Atmos theaters have some pretty mad stacks of speakers all around.
No mention in the Atmos guidelines about bass management being tied to "retrofitted" theatres. Here in the Los Angeles area, there are at least half a dozen Atmos theatres, and none of them have "mad stacks of speakers all around". Just the typical small surround speakers you see in most theatres. Same for the 3 local post facilities equipped for mixing in Atmos.