I doubt that Apple will be daft enough to actually go through with it. It would mean that you need to have headphones with a DAC inbuilt, and the point of that is beyond stupidity. The current connection types we have are more than adequate to stream analogue audio. Instead of being retarded, they could just include a good credible, 24/192 enabled DAC/amp combo into their products. If they did, that would most probably blow every DAP straight out of the market. But that would be going in the right direction which Apple has really not been doing lately.
I think the primary reason for not including a good credible, 24/192 enabled DAC/amp combo into their products is because the primary objective on (all) smartphones seems to be to make them ever smaller, yet the public wants bigger and bigger screen sizes all the time. I think the phablet has hit the max size of what can possibly fit into a pocket already. This Apple cert thing is pushing me to go the Fiio X3 route.