The best way to do playback through high number of speaker is to preserve both the velocity and energy vector of the original sound. Pretty much no processors does this today, except for the Ambisonic record/playback format, which is available on the Meridian system.
In addition for the requirement of only 3 channels for encoding, playback information for as many channels could be derived from those 3 channels, including height, floor, front height, rear height, front-left height...... There is no limit to how many unique output channels since the wavefront of the sound could be mathematically calculated from any point in 3-D space from 3 channels of encoded information.
I find the "logic steered" type of surround to be the least desired since it often highlights the individual speaker
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