You see, you can play this game all day long.
Yes indeed it is easy to cherry pick scenarios to make it seem like only one side is innovating. There is give and take on both sides.
I'm truly curious about what improvements could come with lightning audio without some other extra external dac. Just the fact that audio will come out of the lightning port does not change it's quality.. Maybe they intend on having the processing done on hardware in the headphones themselves with lightning simply doing a pass through with no processing don't by the iphone? Sounds like a good way to make headphones more expensive.
Like somebody said earlier, I would rather the internal audio hardware was just better, rather than focusing on outsourcing the task