While this is all very true I would say that it’s not all complete nonsense. A decent pair of speakers will still be an upgrade from your televisions built in audio. And some decent headphones will still sound nicer than something at the dollar store.

But you really don’t need to spend a lot before you run straight into diminishing returns. A lot of it is also just plain subjective - some people like to hear more bass, some want more clarity. I never went full audiophile but I’ve tried enough to know that I personally can’t tell the difference between a $100 and $200 pair of headphones, so I’m just gonna get the cheaper ones.

edit: Also avoid that cup attachment design in the bottom picture, whoever decided it was a good idea to attach the cups to the headband by a tiny thin plastic nib that’s going to break in a strong breeze can suck eggs. Beyerdynamic do it a lot and I hate them for it.