What it does is, it filters the audio signals in a way that you will feel the sound is coming from everywhere even if you have 2 speakers or headphones. This can be good or bad for music depending on your preference but it is a deviated version of source so your music will not be how artist wanted it should be. Also in some cases artists themselves can release their songs with dolby atmos in mind so in that way you will hear their sound in their intended spatial way as opposed to their intended normal way.