I have yet to validate that 'lossless' 2-ch music is sent over MAT or plain LPCM.
I validated that it uses MAT 2.0 to send audio at all times, as MAT 2.0 spec indicates it can do: "Dolby TrueHD – 24-bit 192KHz/up to 18 Mbps, or 8 channels of LPCM up to 24 Mbps. "
Using my Symth Realiser A16 Atmos headphone processor (a true geeks tool), we see that Dolby MAT is used for an Atmos track (image = Atmos & stream = Atmos (thd)) and that the inner stream is a Dolby TrueHD container with Atmos content.
When playing back Apple Lossless 2ch material, the A16 shows us that it is indeed still using Dolby MAT to send the streams, as the image is till 'Atmos' (meaning MAT), and now the inner stream is PCM. The 'decode' indicates there are only 2.0.0 channels of PCM.
Unfortunately, it does not show bit depth nor sampling rate of these inner streams. But listening to the tracks over headphones, it seems indistinguishable from the 24/96 tracks from the BluRay of the same album I have.