News AirPods Max 2 — early rumors and what we want to see

They need to stop working on useless VR headset crap, and focus on their current devices. 4 years for their most expensive headphones is totally unacceptable. I have the APP 2's, and want to buy a pair of the Max, but waiting for the APM 2's.
 
While they have added higher quality music up to 192kh/24bit to Apple Music, you still can't hear it at higher rates on the headphones. What am I missing here? Also when will they upgrade the DAC in the phone?