UPR. SpriteAtlas. Is it necessary as before?

Unity Engine
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1

Hello!
I am working on a mobile project and have one question. How we know, URP can combine materials with a single shader as a single batch. But should we continue use combined texture atlases to increase perfomance?
For example:

  1. 4 texture, 4 materials
  2. 1 texture, 4 materials
    Which in this case will be more powerfull?
2

AFAIK it should still make sense to atlas the textures, its just one asset to load and get into vram etc. What I dont understand is if SRP batch & GPU instancing can be combined. SRP batch is reducing the expensive set pass calls, can we have instance batches in between set pass calls?