What is Dolby Atmos for Headphones and is it worth it for gamers?

Dolby Atmos for Headphones, a $14.99 feature in the Dolby Access app, uses binaural rendering to simulate 3D surround sound on any stereo headset and offers a seven-day free trial. Testing on budget ANC headphones showed only a subtle improvement in directional cues in games like Returnal and Dead Space, while native Atmos headphones such as AirPods Max delivered a dramatically superior experience, leading the reviewer to deem the paid app not worth the cost.