Also an issue of shared space if you're gaming area isn't isolated from your signficant other/roommates space and noise carries in the house. I'd have to keep volume very quiet to not be disruptive to my wife who is usually either working in the next room (her job is fully virtual for good), watching TV in the living room nearby, or trying to sleep above.
Aside from that, even if I lived alone I simply find headphones more immersive than surround sound (especially with having an old, cheap set up).
It makes a huge difference when I play online FPS games. I’ve messed with various settings and Dolby Atmos makes it so, so much easier to determine where footsteps/gunshots/etc. are coming from.
I’m surprised by your post because the difference is huge. I wasn’t even able to get horizontal locating down without it. With Dolby Atmos I can pinpoint exactly where someone above me is. This wasn’t possible without it.