Just jumping in on the audio discussion and misunderstanding of Tempest.
Tempest = Binaural audio processing, lots of sound sources (more than atmos) includes height data and sound and is predominantly headphone based , although an update was released to work with TV in built stereo speakers NOT surround sound systems with physically based speakers in a room - this is supposed to be coming soon but 2 years later I think it’s been dropped.
Dolby Atmos - Headphones based system is virtualisation of physically based surround sound , sounds fantastic still but not as accurate or immersive as Tempest but really it’s splitting hairs. Also widely supported on many surround sound systems such as Sonos speakers etc which sounds fantastic also.
PS5 supports tempest audio via headphones and TV speakers , it does not support Dolby atmos in games on either. It DOES support Dolby digital 5.1/7.1 for physically based surround sound systems and sounds great but not as good as atmos on the same systems.
This PC release of Returnal supports Dolby Atmos which will be a downmix in real time from spacial audio or the original Tempest master (depending on how many channels and sources that used) and will function on headphones and speaker systems , hopefully there is a Spacial audio option in the menu for original tempest support but perhaps unlikely as it is a hardware component in the PS5 that would need emulation, not sure.
Both sound fantastic , objectively PS5 tempest audio on headphones is more accurate and “better” than Dolby atmos due to more processing power behind it and also more sound sources being reproduced with direction to the listener.
Atmos through speakers will sound far better than tempest at the moment as it can only be reproduced on TV speakers which by their nature sound worse than a fully fledged speaker set up that supports atmos.
Headphones - Tempest Better
Speakers - Atmos better
Also worth noting , most games claim to have tempest support or “3D audio”, it’s actually an up mix to virtual surround sound to give the effect of 5.1/7.1 via headphones and do not have physically based sound sources. Good examples are Assasins Creed Valhalla and Uncharted Collection.