And I've just looked into this community, and surprised that I could not find any article which reports the problem similar to mine.
I use Apple TV4K (original) and HomePod (original) as its audio output. And Dolby Atmos worked fine on tvOS 14, when I setup the audio device of MrMC to multi-channel, while other third-party apps, such as Infuse Pro, does not handle Dolby Atmos audio and transcoded it into stereo.
But after I updated tvOS and HomePod Audio OS to Version 15, MrMC started to mulfunction with Dolby Atmos audio while Infuse Pro started to work fine without stereo-transcoding.
The symptom is like this: when I setup the audio device for MrMC to multi-channel and play a media file with Dolby Atmos audio, only two channel, front left and right, seems to make sound making the entire sound very weird.
I also use Kodi on AppleTV and it just works fine with Dolby Atmos audio, on the latest tvOS and HomePod Audio OS.