What (multi-channel) audio formats can OSMC decode?

Perhaps an obvious question, but I’ve struggled to find a clear answer: what (multi-channel) audio formats can OSMC decode to multi-channel (L)PCM?

Am I correct in assuming it can it decode everything except Dolby Atmos and DTS:X?

All formats should be decodable to multi-channel LPCM.

AC4 (Dolby Atmos Codec) certainly won’t decode, on a Vero4K+ with the latest SW, I’ve tried.
Check the patent licensing section here - Dolby AC-4 - Wikipedia. It is possible to use EAC3 instead, i.e. EAC3-JOC (Enhanced AC-3 with Joint Object Coding i.e. Dolby Digital Plus with Dolby Atmos). This will decode on the Vero 4K+ to PCM. I have some sample M4A files containing AC4 if anybody wants to try them out.

Not sure about DTS-X but wouldn’t be surprised as the associated codecs have not yet made it to the ‘wild’ either - DTS (sound system company) - Wikipedia

Of course all formats should be decodable to LPCM, it’s just that there are obstacles along the way usually related to a business, licensing & distribution model.

AC-4 is mainly only used in ATSC3 broadcasts, from my understanding, and isn’t really found elsewhere yet.

Even newer DTS formats that are not in the wild yet can be passed through as MAT MLP on a Vero 4K +.

Support will come to ffmpeg eventually and in turn Kodi and OSMC.

In short: any formats that are found in commercial releases of films and TV shows can be decoded to PCM

AC-4 is also now being used by the mainstream Dolby Atmos music streaming services i.e. Tidal and Apple.

… also the “MPEG-H 3D” (‘Sony 360 Reality Audio’) codec is being used by Tidal streaming.

Niether AC-4 or MPEG-H 3D are supported by ffmpeg (yet).