I gave up!
The question here was about Dolby Athmos and Rasbberry PI4. This seems to work without problems BUT
i did not get DTS-HD Audio Signals working without problems. I always get very short to short complete Audi failures (silence).
I tried libreelec and OSMC with kodi but both did not always work flawless. Its just annoying because a relaxing Home-Cine evening cannot be guaranteered if using High-Quality 4k video and HD-Master Audio. I had to disable pass through many times, depending on the source material.
Since a few days i own the NVidia shield TV and there everything works perfectly with KODI 18.3! Not a single issue with any movie on my NAS. So i cannot recommend the raspberry 4 for real High-Quality Vido/Audio streams.