Dolby Laboratories clarified that its Dolby Atmos spatial audio technology, available on PC, Xbox One, Xbox Series X and several smartphones, also supports hundreds of simultaneous objects like PS5’s Tempest audio engine. Mark Cerny had said it was capped at 32 objects during the PS5 spec reveal.
Source: N4G PC Dolby Atmos Can Also Support Hundreds of Objects Like PS5's Tempest Audio Engine, Says Dolby