Technically Dolby does publish a guide that specifically shows a multi-row Atmos enabled home theater. In that configuration there is a row of overhead speakers that is directly to the apparent side of each row ("row side heights") as well as another pair that is forward of all the rows (essentially "room front heights"), and one pair to the rear of ALL the listening positions( "room rear heights") thus it is bit confusing as there THREE rows and TEN Atmos overhead speakers (and a mind boggling 24 floor standing speakers) I believe this is very similar to how a top notch commercial theater would be configured -- http://www.dolby.com/us/en/technologies/...-guidelines.pdf

I seem to recall an interview with the sound designer(s) of The Hobbit that really liked the effects possible when they "steered" content to the overhead channels via front / side / rear biases so I assume the ultimate config uses those six channels per "room" with each "row" getting a reinforcing speaker ...