Technically, yes, Dolby Atmos can be enjoyed via headphones. Dolby Atmos usually uses the Dolby Atmos software and processor within your sound system, like a computer or game console, to create virtual surround sound. For those systems, the headphones can provide a clear Dolby Atmos listening experience with the help of 2 or more drivers. For example, the soundcore Liberty 4 comes with 2 dynamic drivers and can deliver premium sound.