Maybe not what you're looking for, but a really good wireless connection and the audio chain to support that (standards, hardware), with wide availability rather than just in niche products.
I recently got some decent Bluetooth headphones. They support AAC, and do in fact sound better than just about any of the other Bluetooth devices I've tried. But when I'm paying attention I can easily hear ways in which the audio isn't quite up to par.
But what these Bluetooth headphones did teach me is
1) sometimes it's nice to be able to move around with decent headphones on; the ability to move more than offsets the audio quality difference, especially when I'm not giving the music my full attention; and
2) when cord noise is factored into the experience, some of my wired headphones are not necessarily more enjoyable than the Bluetooth headphones
The first one isn't at all surprising. The second one was surprising to me.