This feature, which is only being tested with these select users right now, essentially converts all non-Dolby Atmos audio to the premium format to help improve the overall experience. This conversion process was apparently developed by Dolby themselves and, while the upmixed audio won't be of the same quality as audio encoded in native Dolby Atmos, users should still hear an improvement in levels.
The Dolby Atmos upmixing is currently enabled by default with no option to turn it off but Xbox's Steven Wilssens has told Forbes that it will be optional once it rolls out to the general public.
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