Any difference between, playing a dolby atmos content from USB drive or burning it to BluRay and playing it on BluRay player?

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Would there be any difference between, playing a dolby atmos content from USB drive or burning it to BluRay and playing it on BluRay player?

 

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My options for Dolby Atmos content playing are :
1. from a USB 3.0 on NVIDIA Shield Pro
2. Burn the content on to a Bluray disk and then playing it on a Philips BluRay player

Would both give me the same level of Audio & Video quality?