No, the conversion from digital to analogue can and should happen in the device itself to be able to use the analogue signal with the plethora of peripherals intended for this purpose, without any additional restrictions above those already in place. For those who want or need digital output this possibility already exists in more than one way - through USB and Bluetooth to give some examples - so this is not a valid argument to promote the omission of an analogue output. Nor is Apple's claim of interference from the camera or other on-board hardware valid, given the abundance of camera-equipped devices which have no problems with interference.
It does not take that much thought to see through the rhetoric and discern the true reason for omitting an analogue output, I'd even go so far as to claim that it takes more thought to remain wilfully ignorant of the fact that Apple simply wants more control over how, when and where to 'allow' the device to produce output.
If you think I'm arguing that it made sense to remove the analog output, you're mistaken. It's absurd to me. It's perfectly sensible however to want wireless headphones (or speakers), but Apple hasn't introduced anything new here in that regard.
It does not take that much thought to see through the rhetoric and discern the true reason for omitting an analogue output, I'd even go so far as to claim that it takes more thought to remain wilfully ignorant of the fact that Apple simply wants more control over how, when and where to 'allow' the device to produce output.