Sounds like you don't know how audio work. All headphones are analogue. You can't go fully digital.
Yeah, our ears are analogue devices, and somewhere along the line electrical energy has to be converted to acoustic energy that our ears can understand.
Passive headphones/speakers depend on having all the electronics "outboard" of the headphones, supplied by the maker of the device into which one plugs the headphones. It's a long, old tradition, but if one uses electrostatic or wireless headphones, the electronics
are supplied by the headphone manufacturer.
In the end, it's really just a matter of where the D/A converter and amp are located.
Makers of high end audio gear have long recognized that, if they provide the electronics as well as the speaker drivers, they have more ways to tailor the sound of their product. Making a pair of headphones that must sound great with a "flat," standardized output from the A/V receiver or smart phone is, arguably, more challenging than if the headphones come with electronics that are complimentary to the speaker drivers' characteristics.
The trick, of course, is cost. It is cheaper to rely on the electronics maker to provide the headphone/speaker amp. Headphones rarely last as long as the electronics they're plugged into, so buying a new headphone amp with each set of headphones is going to cost more.
The makers of "quality" audio gear are happy with this - they are able to sell the benefits of superior audio to their customers and bump their prices a bit. People won't stop using headphones.
The losers are those who want a pair of cheap headphones, or those who want to keep using the headphones they already own. The cheap 'phones won't be quite as cheap as they were, and the people with pre-existing headphones will need an adapter until they finally do replace them.