I am currently trying one or two HomePods as speakers for the Mac Studio. Two issues:
(1) the lag. I can live with this. YouTube videos, for example, take a couple of seconds to start after you hit the "play" button. It's fine. No big deal. The system Alert Sounds continue to play out of the Mac Studio speakers, so you do not experience the delay for these (which is good).
(2) the Mac Studio keeps changing the selected output device from the HomePods back to "Mac Studio Speakers," so I have to manually go re-select the HomePods several times a day. I could maybe live with this, but what I won't live with is that sometimes when I select the HomePods, the HomePod icon in the "Sound" list just sits and spins for several minutes and then the HomePods are not selected, and the Mac Studio goes back to "Mac Studio Speakers." I've tried everything I can think of, resetting the HomePods, reinstalling the HomePods, using only 1 HomePod instead of 2, using a different HomePod, etc etc and the problem remains. It is not a WiFi issue.
So, I probably have to give up on using the HomePods as my speakers and look for an alternate solution, including using ACD's instead of my current 2 Dell monitors (which is why I am in this thread reading up on ACD sound quality). I used to have a big audio setup on my desk that took up lots of space; looking for a tiny footprint but still adequate sound at this point.