Its great for 3D films, for which it is mainly designed I think because the makers of the films were the ones pushing the technology. Instead of your sound field being linear in the normal sound 'bed' style of surround sound with all 5.1 or 7.1,2-4 of the SS speakers surrounding you, 2 (7.1,2,4 or 9.1,2) or more speakers are arranged up above you making the sound more atmospheric, its meant to accentuate or seperate stuff like rain drops, bullets flying, etc- more like stuff that is encoded in a 3D film or whatever. There are a couple hundred films encoded for it so far now. Thats how I understand it anyways.
