Interesting, that Xtral transmitter/receiver says that it has a dac on it. To add to my last response to you. Maybe two of these units acting as a transmitter and receiver would work best? Would that work fine? Using a pair of wired headphones connecting into the Xtral receiver end and using the other at the TV end as a transmitter.

Thanks for sharing all of this. So it looks like the bottleneck ends up being the bluetooth headphones if you pair it with the 1mii B03 transmitter, since the bluetooth headphones would have to have the low latency spec baked into it?

What about buying two of the 1mii B03 devices and use one as a transmitter at the TV and the other as a receiver where the user sits and plug in a pair of wired headphones into the receiver. Would that work properly? I like a nice cheap solution. I'm starting to like the idea of being able to use wired headphones on the "receiver" end since I've heard issues with people's bluetooth headphones dying due to the battery and whatnot. The receiver end could theoretically use any wired headphones that can be driven by the 1mii B03. The 1mii B03 Pro has a dac on it. Maybe purchase that for the receiver and the 1mii B03 as the transmitter? What do you think? Any better ideas.