Neowin reports that Dolby Atmos is coming to Windows 10 and Xbox One in 2017. The article says in part:
https://www.neowin.net/news/dolby-atmos-is-coming-to-windows-10-and-xbox-one-next-year
"If you're an audiophile who wants the most immersive experience while playing games, listening to music or watching movies, Microsoft has some good news in store for you. Starting in 2017, support for Dolby Atmos sound will be rolling out to Xbox One consoles as well as Windows 10 PCs and tablets.
Emphasizing the gaming enhancements that can be achieved with Dolby Atmos, Microsoft states that gamers will be able to feel sound "moving" precisely around them. They'll be able to navigate snipers on roofs or enemies hovering before them with pinpoint accuracy. The company claims that this will make the gaming experience more intense and realistic."
https://www.neowin.net/news/dolby-atmos-is-coming-to-windows-10-and-xbox-one-next-year