Xbox One's Atmos feature is a software implementation. Atmos utilizes sound at a vertical location, which implies either actual speakers mounted above you, those speakers simulated by having some floor speakers fire upwards and bounce off a ceiling, or the use of a software algorithm that simulates that kind of setup within headphones. As someone else said here, you can't get "true" Atmos from headphones, so it kind of doesn't matter what headphones you use. The algorithm modulates the timing of sounds in order to trick your brain into hearing directional cues the best it can.
My opinion/preference regarding a headphone is simply find something comfortable and breathable, both for heat dissipation as well as more natural sound - but one that doesn't lose out on bass too much in the process of being open. You can compensate with volume, or a standalone-something for EQ if necessary. As an Xbox One X user, I'll add this - the controller is not a great source for sound, as I've noticed hiss/distortion. Using a PowerA Wired controller removed the hiss, at least. Add that to the fact that the simulated surround methods (any protocol) ends up losing clarity due to how the channels are all mashed together, trying to do the job of many, discrete speakers: headphone surround is more of a half-decent workaround than a best case scenario. I'd imagine if you get too good of a headphone, the lacking source will become that much more noticeable.
I prefer using my Harmon Kardon AVR 110 (old AVR my dad let me have) for cleaner, more accurate stereo when I can do isolated headphone time. I've found that a lesser simulated surround via headphones is just not as enjoyable as waiting to use my 5.1 setup for movies, and stereo for everything else. Also, our toddler is a sound sleeper/on a different floor - John Wick 3 at a high volume was a very good experience after bed time.
I'm currently using an AKG K240S (foam & dampeners removed), and am thinking I want an HiFiMan HE-4XX, as from what I'm reading, I'll get more natural bass (absolutely anemic on my current set, especially after modding), but retaining and improving on the clarity that I'm looking for, all without investing too much. I've read good things about their Sundara set, but that's already out of my price range. Also, I'm curious to see what the "planar" sound is - I'm just starting to dabble, honestly.
One more thing: for gaming, I've noticed increased input lag when using anything other than stereo (Atmos seems introduce less lag than Windows Sonic, but it still feels like it's doing something) - which makes sense, as the CPU has to spend more cycles processing the sound. My decade-old PC saw severe lag when turning on HRTF 3D audio in games that had that, too. I'm severely against input lag while gaming - even casually. I strongly feel that we, as an industry and community, grew up on near-zero lag experiences, and now we're being thrust into very disassociated interactions that simply don't live up to what our brains expect and crave. My TV only introduces 12.9ms of lag, but I've found myself moving the Xbox to the room with my CRT monitor and playing on that when I can because it feels so much better. With all of that said, stereo and HDMI also lags less in terms of sound production, so I don't like using my controller for audio at all anymore. Actually, my receiver doesn't even have HDMI, so Optical is my only option - and that's noticeably slower than audio directly from the TV, so, I'm coming away from that, too, somewhat. It's a mess and I'll never be happy. XD I wonder of my watching experience would be better with faster audio, too...