Are you sure about that?One massive difference with "native" Dolby Atmos tracks on Apple Music is that the source has been mixed with Dolby Atmos in mind from the getgo.
Sure, you are virtualising when playing back on headphones as you only have two speakers. But comparing this to the age-old surround virtualisation we have had for years isn't fair.
If you are using a Windows PC and run old surround virtualisation tech like Dolby Headphones or Creative CMSS:3D that have existed for a very long time, you apply it to music from iTunes or whatever. You are taking a 2-channel source and apply algorithm/DSP, trying to map it to 7-channels, and that is then being played back and simulated by your 2-channel headphones.
With Dolby Atmos tracks on Apple Music, Apple receives new masters from the record labels where Dolby Atmos is already in the source. How much time and attention the labels and producers have put into their Dolby Atmos mixing will differ. But Apple is receiving source material directly with Dolby Atmos metadata attached.
There is no algorithm/DSP trying to redefine how this 2-channel source should be upsampled to 7-channels. The labels and producers themselves have worked directly and attached the metadata telling Dolby Atmos what should be played where within Dolby Atmos 360-degree sphere of sound.
Obviously, when being played back on a pair of 2-channel headphones, you are still faced with simulated playback. But the whole idea behind Dolby Atmos is to have a reference format used by the creators and throughout the entire playback chain. When using headphones supporting Dolby Atmos, the headphones are supposed to follow the Dolby Atmos spec and be capable of interpreting and handling the Dolby Atmos metadata. So even though it's still simulations, the source and the simulation being done are talking the same language, providing a much more cohesive and better experience overall. The source contains the metadata telling the headphones exactly where in this 360-degree sphere the audio is supposed to come from, and Dolby Atmos capable headphones are supposed to simulate this with decent precision. It's not pure guesswork like it was with things like Dolby Headphones etc., back in the day.
Dolby Atmos is not like your regular surround either. Dolby Atmos doesn't limit itself to the old static notion of 5-channel, 7-channel surround. With Atmos, you have this 360-degree sphere, and you can mix your playback to have sound coming from any point within this sphere. You can have up to a total of 128-channels per track. Even if you have 12-channels in your home theatre, a Dolby Atmos track will most likely contain metadata that exceeds the number of static channels you have in your setup. But if your home theatre supports Dolby Atmos, it should read this metadata and apply simulation using all the channels you have available to try to do whatever it can to achieve best the playback information contained in the metadata.
If it was just virtualisation there would be no need to have Dolby Atmos tracks on Apple Music. Apple could just implement the spaceilised setero feature and virtualise all the 2-channel tracks into "Spatial Audio".
Dolby Atmos for Home Theater is not 360 degree. Only the Cinema version is capable of this. As home user you are getting a 5.1 or 7.1 track with metadata for the upper channels.
And I don't think that all of the available Dolby songs on Apple Music are really in Dolby Atmos as in 5.1 or 7.1 plus metadata. Thats because of two reasons:
1. there are very few Atmos Albums out there because the mixing is time demanding
2. when you switch the Dolby Spatial on or off in the settings during the playback, the change ist immediately. If this would be a separate track, there would be a buffer or loading time.
Thats why i think that this is just upmixed with dolby headphone like algorithm.
Only when the Feature will be available on Apple TV paired with a Dolby Atmos receiver, we will be able to se what the real soundtrack is.