From the support page: "It is not necessary to have an Oculus. However using an Oculus enables some additional features, such as the ability to preview the immersive video while mixing and sending head-tracking information back to the Dolby Atmos VR Production Suite. This enables real-time auditioning during the mixing process."
It would be AWESOME if, when viewing the 360 video on a regular monitor IN 360 mode (where you can click and drag to look around the room), if the objects still tracked based on which portion of the video you are looking at. Basically the VR Player would extrapolate the head tracking data from you mouse movements/where you're looking on the monitor. That way, an Oculus would not be required to audition head tracking, and the whole system could be run on ONE Mac computer (Protools, Renderer and VR Player), versus one Mac and one PC.