I completely understand the sentiments of the author. It's easy to fall into the trap of "it's too easy to be true; let me try out a 'clever' way", and fall into the cycle of figuring out things that have 100 different parameters and thus hard to model realistically.
On the other hand though, which are the best noise-cancelling earphones or headphones? I've gone down this route, and haven't been satisfied with what was suggested. Airpods Pro 2 seems great at canceling noise, but sounds flat. Soundcore products have a phenomenal sound quality, but can't cancel noise as effectively.