Licensing is definitely strangling the market for Atmos decoders. If you have particular requirements you can always do it with ~$2k in Dolby software licenses and also ~$2k in converters. You cannot, unfortunately, DIY hardware for Atmos without an HDCP license. If you have one of those you can actually DIY something around a DSP like the ones Analog Devices sells preloaded with the IP. Then again if you have those kinds of resources you probably already work for Harman or something.