The ipod had one task: play music. Apple is generally pretty good at building single task devices. The airpods line is a great example. They are fantastic but not audiophile sound. Just fantastic regular headphones.
Apple mice (once they incorporated more than one button) are also very good.
The ipod basically set the stage for audiophiles. Apple just started it and said “no thanks” to stepping into full on audiophile products.
The airpods max are good. But apple could have upped the driver to compete sonically in that price range. It just wasn’t the priority.
Anyway, apple isn’t a threat. And may even help the industry because they are often the first step for an audiophile.