A gear driven two lever transfer case is nothing new it was stock on Willis wagons of late 40s and 1950s

Then if you added a power take off you had 4 levers
The three speed transmission
The power take off engage disengage lever plus stock transfer case with 2 levers
One for hi/neutral/low
Other for 2wd vs 4wd

Much like this but tranny was 3 speed

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IMO the real benefit with atlas is the 4sp TC. having the option to go from 1:1 to 2.72(close to OEM 4lo for most TJ's) for mild offroad, then 3.8 (close to the rubi 4lo) for difficult climbs, then to 10.34 for extreme rock crawling would make the TJ ready to go no matter the scenario. although many discussions have been had about the brakes being able to hold back a TJ at idle with a 10.34 reduction. there are many gearing options available.

note, they are huge and require some custom work to get them to fit.

 

Atlas T-Cases are very big very strong
There are many gearing options available when you order them

If you are not hardcore racing then its just for bragging rights
Unless you keep breaking t-cases for some weird reason

Given the the scarcity of 241OR's, if you want 4:1 it is an option (Honestly, the price of a used 241OR is approaching that of a new atlas)

 

A lever for each axle: Front High, Neutral, Low and Rear High Neutral Low. It can allow you to just power the front wheels, aka a "front wheel dig", if you find yourself in a situation where that would be helpful.

I think they're most common in V8 swaps where the entire drivetrain is being upgraded and buggies.