Do you think that your Lightning headphones will not be analog, or that the sound waves coming out of them are not analog?
Also, Lightning isn't just Apple-only. It's iDevice-only. If you spend $200 on a pair of headphones for your iPhone, you can't use them with a MacBook.
No. What I'm suggesting is digital-only from the source makes sense. It makes a device just a delivery device. You can get a cheap music/memory stick device for example, but then opt for an expensive set of headphones (w/ the built in DAC) for a great experience - something you'll carry between each device you have w/o the stupid DAC in the middle. This is a good thing for consumer choice.