They probably make much more money on cables. Just look at those prices. Headphones was just an experiment project for AQ.If making money is no longer a priority, then yeah, I agree. How many people still buy exotic cables? I'm sure they pulled a in a few bucks with the NightHawk and NIghtOwl. Did Skylar own the patents? If not, they could copy the design and move forward.
Without another talented headphone engineer it is impossible to develop a NH2 (if possible at all). These kind of gentlemen (gentlewomen) are hard to find.