Samsung and Google created a new 3D audio standard to rival Dolby Atmos, and it's launching this year
Eclipsa Audio will launch on Samsung's 2025 TVs and soundbars, though only YouTube will support the standard at first.

I love Dolby Atmos. It's immersive, surrounding and fills your home theatre with sound from all directions. It works well, and has wide availability, from Netflix to Disney Plus.
But it's also a product without competition, and competition is always a good thing. So I'm cautiously optimistic that Samsung has announced its new Eclipsa 3D audio standard.
Created in partnership with Google, Eclipsa Audio is designed to "allow creators to adjust audio data such as the location and intensity of sounds, along with spatial reflections, to create an immersive three-dimensional sound experience."