Are HRTF’s Necessary in Dolby Atmos Elevation Speakers?

There's been a lot of talk lately about the Dolby Atmos Elevation (aka. Dolby Enabled) speakers and how through proprietary DSP processing in an Atmos AV Receiver along with a specialized speaker design can create the illusion of height without having to place discrete speakers on the ceiling. The Dolby analog crossover integrated into speakers with the Dolby Atmos certification on them is designed to mimic the HRTF (Head Related Transfer Function) to theoretically help trick your brain into thinking the sound is coming from an elevated position. But is it really necessary, or can it be doing more harm than good? We explore HRTF's applied to Dolby Elevation Speakers and include feedback from industry expert Dr. Floyd Toole to answer that question.