This is a good point. Personally I would hope that the DAC in the $550 headphones is much better than the one in the phones. In my country the Airpods Max cost me the same amount as the iPhone 7 I bought back in 2016.If you’re just playing AAC files, then I can’t see a benefit in wired, unless the DAC in the player is better than in the APMs. I use an iPhone and I can’t see the DAC in that being better than in APMs, likely the same tbh