I disagree 200%!
Do you have a better explanation for why Drive to Survive has far more dropouts than other programs? Can you explain why Drive to Survive forced to 1080p 50Hz has no dropouts? Have you tested the Atmos issue on both Wi-Fi and Ethernet? Apparently not.
Your example of Gen 1 units now having the Atmos problem doesn't support your statement that my test findings do not support my conclusions. I have stated numerous times that tvOS 15.x is an order of magnitude worse than tvOS 14.x on the Gen 2. This proves that S/W is a factor. I have even gone on to say that I believe the Atmos problem should be fixable or at least mitigated in S/W, for this very reason. Though I haven't seen enough credible reports to believe there is a problem on Gen 1 units with tvOS 15.4, I left mine on 15.3, just in case. It is very possible that tvOS 15.4 was a sufficient regression to also affect Gen 1 units. Nothing I have said suggests this couldn't happen.
If you are referring to my belief that the root cause is a timing or other error in the creation of the MAT 2.0, I didn't say that my observations supported that belief. A belief doesn't require proof. However, I have provided anecdotal evidence for why I believe this in prior posts, but the gist is that encoding is more resource hungry than decoding, and no other audio formats have any issue. It is also more likely the thing that is different about Atmos than non-Atmos audio, and that is the creation of the MAT 2.0 Atmos metadata stream that accompanies the LPCM 5.1 stream out of the ATV4K.
My conclusion that higher bandwidth video is a trigger for the Atmos problem is reasonable and supported by the evidence. I sent a letter to Ara Derderian, cohost of the HT Guys podcast. He replied that he had never noticed the Atmos issue on his Gen 2. However, when he played an episode of Drive to Survive as I suggested, he experienced the problem within the first 10 minutes. Ara reads my email and discusses the Atmos issue in this week's episode, #1051, if anyone is interested. I know of at least one other person who also tested Drive to Survive on both Wi-Fi and Ethernet, and also found far fewer dropouts on Wi-Fi. I haven't previously discussed why that would be the case, but my guess is that the Ethernet connection requires more processor overhead than the Wi-Fi, leaving fewer resources to the MAT 2.0 stream.
I was just trying to share what I believe are important observations regarding the Atmos problem, and some potential workarounds that I have not seen posted elsewhere. I trust that other readers will separate the wheat from the chaff. As an engineer I do a lot of troubleshooting, and part of that process is making educated guesses, some of which are wrong. I am used to rational arguments or test data to prove me wrong, not knee-jerk criticisms as is all too common in public forums, and I just had to vent. I put some thought and effort into getting this far with the Atmos problem, mostly for the fun and challenge of it, but also with the naive hope that some helpful information might trickle up (or down) to the engineers at Apple who can fix this. Though I would like to see this issue fixed, I have a few other streamers at my disposal that do not have an issue.