Headroom is expert at what they do right now. Which is building some of the best, if not the best headphone amps available, to mate with a plethora of headphone designs on the available market place.
However, what I would like to see is someone like Mcintosh, who builds some of the best tube and solid state amplifiers on the planet. Research and develop with their expertise a headphone amplifier. And knowing them, there would be a tube and solid state version to choose from.
Then, we would really have something!!!!!!!!!!!!!!!