I was wondering the same thing. It's like surround and rear sounds - all the visuals are in front of you and the movie is in 3rd person, not point of view, so first person sound seems odd when you think about it.Most people are impressed with Bose, too, initially. On a more serious thought, I think movies in 5.1 or 7.1 PCM is a better sonic experience than ATMOS. I was listening to Kill Bill in PCM, and there was a ten fold sonic difference between it and Dolby Digital with the PCM being totally immersive and having a powerful and dynamic sound. Also, ATMOS does not make sense to me. If there a helicopter or plane flying overhead in a movie, and it comes from my ceiling, that does not seem accurate to me because the aircraft is overhead on the screen not above me. For me, ceiling sound does not make a movie more enjoyable, but rather, the movie itself. Too many people enamored with this new surround codec seem to be more interested in effect itself rather than the overall sonic experience. But, to be honest, if I had a dedicated media room, I'd be tempted to add ATMOS, but just to show off. As of now, I could care less. It may be due to my age, and the fact that I was an audio salesman in the mid '70s and saw technological advances come and go. I have seen Dobly DBX come and go, Dolby Surround, come and go, Dolby Pro Logic come and go, etc. So for me, hearing a few sounds coming from the ceiling was just unimpressive and it felt gimmicky. In Transformer 4, I heard bullets flying from the ceiling, but yet, in the movie the bullets were flying on ground level. Go figure. For me, its not the surround codec, but the overall sonic experience that gives sonic integrity.