They are identical in tests and this is free
Connect headphones to your PC, right-click the speaker icon in the system tray and then click Spacial sound from the menu. Your options will be either Windows Sonic for Headphones or Dolby Atmos for Headphones. Choose the latter, and you'll open the Dolby Access page in the Windows Store to download the free app, which you then use to buy the license for Dolby Atmos -- or start the 30-day free trial. The license lets you use Dolby Atmos on 10 devices, including an Xbox One.