Apple knows its cookies when it comes to sound. I can say that as someone who uses proper HiFi systems and has played in orchestras.

Apple's R&D budget for a single product is larger than the entire audiophile industry, and they also actually know how to manufacture things.

Apple headphones have better audio fidelity than you are giving them credit for. I have several different pairs of high-end studio headphones and expensive amps to drive them. The Apple Max, which I also own, frankly provides a cleaner reference than some of the classics. They are perfectly usable as reference headphones.

The built-in Apple audio DSP, amps, etc have surprisingly good fidelity. Much higher quality than you would expect from consumer hardware. They even provide high-impedance headphone jacks on their recent computers.

If you have multiple apple devices, the seamless switching is the killer feature, for me anyway. My Bose headphones were absolutely abysmal at this, and it drove me mad.

Honestly Apple's Airpods Pro and Airpods Max sound pretty great though, and I own several pairs of "audiophile" IEMs and headphones.

Apple hardware sound is the best on the market (macbooks, ipad, etc.).

It is unwise to dismiss their prowess

Still pretty happy with my Homepods in Stereo

These earphones are not for people who appreciate good audio. They are for people who want more products in the Apple ecosystem and have lots of money to spend.