ACC is probably the best package of "features in a sim" but I still have never managed to join an online race in ACC, and racing against AI doesn't really enthrall me.
I don't know how correct you'll be. At this point it's LFS playing catchup to other sims like iRacing, but LFS is like a single guy building a log cabin versus a 50 person crew pouring concrete, framing, and throwing up walls every hour.
For myself, LFS holds a special place and there's still things that it does much better than any sim on the open market, but the places where I felt LFS always thrived.. other sims have caught up and surpassed.
iRacing's new tyre model has some flaws, but it's by far the best tyre they've created. You can slide and recover slides and actually drive the car over the limit without fear. The damage model is very cool and has improved racing because people realize that contact can be and is race ending.
Now LFS' implementation of day night cycle looks like it'll be really good and significantly better than iRacing's, and on par with ACC. But I don't forsee much endurance racing in LFS anymore outside of 1 off events.
That doesn't even have the information of the latest implementations where heat from the sun and tyres gets worked into the track surface (and underlying ground) which affects how the track convects heat during day/night cycles as well as it simulates the "initial" track state based on the weather of the session.
But yeah, environment good. Remote work good for environment as people can spread out and contribute without commuting needlessly into a central area, driving up costs and wages for that central area.
Honestly something like Dolby Atmos doesn't make sense if you're building a game. With headphones you can already perfectly emulate surround sound with sounds that are emitted from the location they are in the 3d world, with the appropriate simulation of the doppler(?) effect this should produce realistic audio. Most game engines (and I think LFS does) support audio emissions as part of the game world. You can go further and add the game world to interact with the audio (creating echos in tunnels, etc).
Valve has an interesting offering for 3d space audio as well in Steam Audio: https://valvesoftware.github.io/steam-audio/ which also allows for the kind of world space audio simulation that could be interesting
If you have speakers, something like 4.1 should be able to also replicate that audio (but not as good as headphones).
For films it's relevant because you want to simulate positional sounds that are added in post-processing, so you need to be able to simulate a 3 dimensional space around the camera.
iRacing is worth the fact that it's 11 PM on a weekday and I can go jump into a full race in almost anything I want to drive. Be it a NASCAR or Formula race.
Fact of the matter is, for LFS, I had to plan my entire week around driving a single event on a saturday morning. An event that if I was 3 minutes late for, my entire week of prep and waiting was for nothing.
Things used to be better back in the CTRA days, where even in NA evenings things were pretty busy, but that's close to a decade ago at this point.
In iRacing if I'm 3 minutes late for a session, there's going to be another equally (or more) populated race in a maximum of 2 hours. I'm also matched with people who are approximately my skill, so I actually get to race WITH people and not just participate on the same track as others.
There's very few times and places where a race that I want to participate in either has 0 other competitors. Sometimes they might not go official, but there's still usually the other 4-5 cars willing to participate in a fun race (with people slowing up if someone spins and such).
Plus the endurance races, despite some of the blunders (44 incidents for a 24h race ), are still pretty much unmatched. Full day/night cycle with relatively realistic damage modelling (some shunts result in a car that's never perfect, engine damage eventually surfacing with a blown motor, etc) and a reasonable driver swap system works pretty good.
Sure it's expensive, but that was only really a problem 10 years ago when I was unemployed or making minimum wage. Now that I have a stable and well paying job, $10 a month and $10-15 per piece of content is literally fractions of an hour worth of time spent working. My entire month of enjoyment is covered by an hour of work. Pretty decent return on entertainment value (and it gets cheaper every month as I need to buy less and less content).
Also name another sim where you can end up in a session with active F1 drivers?
Steam is also quite unique in that it also offers regional based pricing, provided the publisher takes advantage of it. There's multiple zones in SEA and EU I believe for pricing.
Like it or not, Steam is still the best platform in terms of features as well as DRM for a storefront. It's up to you whether or not you actually want to interface with steam's API for DRM, there's countless other services available to a developer AND you can actually generate keys to sell on your own storefront to be distributed by Steam.
Steam knows that both the developer/publisher and the consumer are their customers. As a result, they treat both parties with respect.