Yes. I saw no increase in performance. 3D audio is somewhat of a gimmick (although a convincing and impressive one), since it’s based on virtual surround. I also tested some headphones with virtual surround and didn’t see anything impressive.
That being said, I recently just set up a 9.1 speaker Dolby Atmos surround sound system in the lab for a potential future high-end luxury subliminal build and THAT is bringing some incredible results with the prototype and with traditional Ultimas.
Now – don’t go rushing out and buying a high end system like this. For those with the funds (and the need for a new sound setup), the system I purchased was the Samsung Q950 soundbar. The front soundbar has 7 speakers, and it includes two rear wireless speakers.
I also tested Ultima on an Apple Homepod – seemed to work well. I wanted to sync two Homepods together and try it, but now that Apple has discontinued the large Homepod in exchange for the Homepod mini, I never got a chance.