The Atlas website mentions ESU, but not sure if it will be the same decoder as in the SD40-2.
"SOUND FUNCTIONALITY FEATURES (GOLD LOCOMOTIVES ONLY):
• Over 20 sound effects are available, including engine start-up and
shutdown, prime mover sounds through all eight notches, bell, air horn,
air compressor, dynamic brakes and more. There are up to 16 user-selectable
horns, 2 user-selectable bells, and 2 user-selectable synchronized brake
squeals. Equipped with ESU’s Exclusive “Full Throttle” features for ultimate
realism in prototype running."