D
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I'd say they're only listing the formats that fall under Sony's own licensing. I.e. if you're playing a blu-ray then the blu-ray player's license for Atmos is paid by Sony.Dolby ATMOS and DTS:X available for Blu-ray and Ultra HD Blu-ray disc video (when connected to a supported device)
But if you're watching Netflix then they're the ones paying the license.
That is to say: streaming apps pay their own licenses, so there's little reason to believe Atmos wouldn't work on the PS5 when watching e.g. Netflix.