I think everyone is forgetting one thing, unlike Apple's lead in the world when introducing USB in the original iMac, Apple is going backwards with lightning as the future of audio/headphones.
This is not change to stand for, this is propietary expensive plug, with severe repercussions across the board. This will lead to a world where manufacturers will have to do different products, lightning headphones, USB-C headphones and 3.5mm headphones.
Apple should have led the world as they have in the past with industry standards such as USB-C, but I guess the new Apple under Tim Cook as is putting higher profit margins as a higher priority than industry standards.
Nobody is forgetting this argument. You're late to the debate.
For starters, the future of audio/headphones is wireless. Not a wired connector of any kind.
Second, it actually gets easier for headphone makers, they make a different cable for each need a customer has. In fact they don't even have to make the headphone cables, just a common port on the cans. Or even better, the headphone makers don't change a thing, and supplies an adapter as needed, or the customer can buy their own.
The current wireless audio standard is BlueTooth which is not Apple proprietary. Hard to imagine Apple putting higher profit margins using a standard they don't control. And there will be plenty of unlicensed Lightning products, as there are now, which will provide customers an inexpensive way to use Lightning audio, for those who want to be tethered by a wire. And Apple will see no profits from that.
And what if a Lightning licensor produces an outstanding product that doesn't exist now, which charges a bit more to cover the Apple Lightning license fee? Will that not be worth it for all involved?