Thanks for sharing!
The background signal in ATAC-seq represents the same thing as the background signal in ChIP-seq. Random stochastic noise.
Where is that coming from though? In ChIP-seq, DNA ist most commonly fragmented using sonication and fragments are size selected prior to sequencing. While this is not completely random, we tend to see virtually the entire genome covered, which indicates to me that the sonication eventually manages to break even nucleosomal DNA apart. For ATAC-seq there's no size selection and my perhaps naive impression was that the transposase is not really going to unravel nucleosomal DNA, so while it can cut in closed regions, the resulting fragments will become so long that they will hardly be sequenced. Are you saying that, at least for bulk ATAC-seq, the transposase seems to be able to integrate in generally closed chromatin regions (that may be open stochastically in individual cells), therefore generating short fragments from closed regions that will show up in the sequenced reads?
I can see how your workflow makes total sense, in my case however, people are not necessarily interested in specific TF, but just want to see whether their experimental perturbations lead to changes in chromatin accessibility. In that regard I would also be interested to know whether you think that actual changes in the peak height (after somewhat accounting for differences in sequencing depth) are meaningful (in ChIP-seq, I would be very hesitant to do so because the enrichment depends on so many technical factors). Now that I'm thinking about it - why _are_ the promoters (and enhancers) so dramatically enriched anyway? Does that imply that the gene bodies are never as "open" as the promoters although they need to accommodate the entire transcription machinery?