Late last week, a leaked stable Oreo ROM for Samsung Galaxy S8 revealed Dolby Atmos support. However, the South Korean company clarified that there are no plans to add such a feature. The comment was made by a member of Samsung's UK Beta Team. Last week's leak even included a screenshots of the feature, so Samsung denial comes as a bit of surprise. It's possible the feature will eventually arrive, just that the first stable Oreo build won't have it. Thanks for the tip, Pranjal!!!
Source: https://www.gsmarena.com/no_dolby_atmos_on_oreopowered_galaxy_s8_s8_samsung_says-news-29028.php