The Soul of Atlas is addressed to three distinct audiences: two explicit and one implicit.
The explicit audiences are Objectivists and Christians; the implicit is the listener, the “fly on the wall.” (Not that I think of any reader as a fly; it’s a metaphor.) There is also a sense of wanting both Objectivist and Christian to listen to the words that may have been meant for the other audience. Timothy Keller is a Presbyterian minister in Manhattan who sees about 5,000 people in church on a Sunday. He has always maintained that the services are geared toward Christians, but always recognizing that others are present. I think that’s a wonderful way to think about an audience inclusively, without alienating anyone.
I want to write that way to Objectivists, knowing that Christians are present, and to Christians, knowing that Objectivists are listening and evaluating.