Assessing any team early in the season is always inaccurate or inappropriate, as all teams still have time to make changes to achieve optimal performance in each match. However, for AC Milan and Atalanta, I think there's still very little difference in performance in the two matches they've played so far this season. However, I'm more confident in AC Milan, who will be in a much better position this season than last, even if it's not in contention for the Serie A title.
For AC Milan I really don't expect anything from their performance because we know that since last season their achievements have been mediocre and did not get any tickets in Europan competitions well, what is worth questioning is Atalanta as we see in their last 2 matches they only drew even though we know their players are always in the top scorers' list, what could be the impact of Mateo Retegui move? that shouldn't be an excuse as they still have Ademola Lookman in attack line. If we compare AC Milan and Atalanta, I am more confident in Atalanta.
In my opinion, a lot should be expected from Milan, precisely because they are not playing in european competitions and have full focus on Serie A. But they haven’t exactly shined at the start. We’ll see let’s not forget they have Modric in the squad, who can organize the team as captain and help Allegri with his experience. As for Atalanta, I knew it would be like that Lookman and Retegui, we remember, were a tandem and absolute goal machines. In any case, i support what you said: between Milan and Atalanta, i would also choose Atalanta, at least for now.