Bluetooth headphones already work without needing to remove the 3.5mm port (well, bluetooth “working” needs caveats, and removing the port does nothing to fix Bluetooth)
Likewise, changing the port from 3.5mm to lightning doesn’t change whether or not the cable gets tangled. Cable tangles are a problem with the cable, not the connector.
All of the previous Apple removals of ports or HW replaced them with something that was superior. In other words, users gained new functionality at the expense of the old, and so the tradeoff was obvious.
There is no obvious benefit to moving off 3.5mm jack. Better sound quality? No, not really, unless you want to peddle Monster-Cable style audiophile nonsense.
At best, it could offer headphones with advanced functionality like you see on USB connected gamer-headphones: 5.1 control, multi-channel microphone, equalizer-controllers.
But none of the speculative articles like this even talk about end user benefits, they just talk about “Apple is right” and “lets get rid of old stuff for something new”. Not everything new is good and not everything old is bad.
Sometimes, the old stuff is more reliable and the new stuff adds more complexity, higher cost, and higher chance of breaking, with marginal benefit.