Which still isn't a useful comparison.
One is an outright purchase, and the other a subscription service.
Spotify has been around since 2006 and just eked out a tiny profit last year. Unless they plan on owning music themselves, I don’t see why the music owners wouldn’t try to capture most of the profit.
...at which point it's reasonable to maybe stop conflating price with value.
Very few audiophiles are sitting at their desk using Airpods, though. In that market, wired headphones rule supreme. (Many people are using wireless noise-cancelling headphones, however, not for audio quality but because "work" is too loud for people to work. At my last job, they even had Sonos speakers around playing music all day. It was crazy!)
Audiophiles buy music to listen to their stereo/audio equipment.