Currently all textures are individual Texture2D objects.
During the graphics rework to fix slow graphics performance a workaround was added - the Sprite Batch mode draws tiles of the same texture at the same time. Thus the graphics code has to maintain an explicit 'order' value to define what order the tiles should be drawn in so that floors get draw before items etc. As a reminder, the reason that tiles of the same texture need to be drawn at once is that the graphics card does not like switching textures between draw calls.
The benefit of a texture atlas would mean that 'order' values won't need to be maintained anymore and tiles could just be drawn by type e.g. floors first then walls then items then actors. The graphics card will not need to switch textures as all textures are in the one texture atlas. The graphics card would use texture coordinates to draw a subset of that texture.
Ascii textures are currently created at runtime. This does not seem to hinder startup performance so this system can probably stay - they will need to be packed into an atlas.
Another thing to consider is that it is planned to have animating textures even when nothing is happening. The tile graphics being made have 2 animation frames but should be able to support more than 2.