We changed the premium pick in August 2026. It used to be the Marshall Heston 120, which is a striking single-box music system but had almost no owner-review history behind it. The Sonos Arc Ultra replaces it as the more defensible recommendation at the top: 9.1.4 channels from 14 drivers, including the Sound Motion woofer, which uses four small opposing motors to shift far more air than a driver that size normally could.
The Polk Signa S4 is the most bar for the money. It is genuine 3.1.2 Atmos with real up-firing drivers and a separate wireless subwoofer in the box, and its VoiceAdjust setting targets the single most common complaint about television audio.
The Sonos Beam Gen 2 is the small-room pick, and it needs one honest correction that the marketing does not make: it has no up-firing drivers. It accepts an Atmos signal and renders height psychoacoustically through its forward array, which is clever and is not the same as a bar with drivers aimed at the ceiling. In a small room with nowhere for a subwoofer that is a reasonable trade.
One thing that applies to all three: none of them has an HDMI input, so every source runs through the television first. What eARC changes is which formats reach the bar. Without it you are on HDMI ARC or optical, which carry compressed surround rather than lossless Atmos. The Polk ships with an optical cable and the Beam Gen 2 ships with a Sonos optical adapter, so both connect to a television that has no eARC port. The Arc Ultra is the one that genuinely assumes eARC, and on a set without it the Sonos optical adapter is a separate purchase.
Basis: channel layouts, driver counts and connectivity from the manufacturers, published reviews from What Hi-Fi and Trusted Reviews, and owner reviews. We have not heard these. Ratings score each product on the merits with price left out, so the premium pick always sits highest. The tier tells you where a pick sits on price, not how good it is.