I don't see prices coming down. Even if it costs Atlas less to manufacture, I think I'd keep the profits! Atlas has experience with DCC in its HO line. Personally, I don't see the value in an investment in DCS. Atlas uses third-party decoders so bringing development of a competing command system in-house seems expensive. For those using DCS, it's important, but if I were running Atlas, I wouldn't invest in it. I'd try to increase my O gauge market share for as little as possible and make use of the existing tooling and factory.
They also have experience with DCC on the O scale 2 rail side. I am not sure what brand of decoder/sound system they have been using lately (for 2 rail) but what I heard was that at some point they were supposed to switch over to ESU Loksound for the 2 rail decoders. I don't know if this ever happened but if their plan is to now start using PS3 in all of their O scale locomotives due to the fact that PS3 has a DCC decoder built in it isn't hard to guess that many 2 rail guys will feel this is a step backwards. I personally like PS3 but there is no doubt the ESU Loksound decoder has better sounds and more sound options. If I had a choice I would definitely prefer the ESU Loksound decoder over PS3.
Another thing to consider is there is NO WAY that the current PS3 boards will fit in the Atlas SW or MP15. The bigger locomotives yes, but not those small switchers with the horizontal drive. My opinion.