Its the equivalent of DTS: neo6 or Theater dimentional listening modes on home theater systems. Regardless if the source material contains Atmos metadata, it will either directly decode that data and output in Atmos, or, take non-atmos data and fake it do virtual atmost upscaling. ie Its trying emulating Atmos, without atmos data.

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Its preferential. Keep it on if you like it. I go back and forth, for casual listening, but off for critical listening since it boosts the volume, and obviously does some sort of EQing to bring the highs out more.

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I'd not try to EQ with it on though, its dynamic in nature and will change based on what music its given. So if you apply EQ after wards, you'll get some odd behavior between different songs.

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EQ without it for better consistency between content.