I'm interested in audio out because I dabble in musical instruments.
What's the state of Bluetooth audio out on microcontrollers? Is low latency and high quality output possible?
Is there any reason you want wireless? Bluetooth audio is a disaster, AFAIK. You don't want to use it for music. Just go wired, the ether is too cramped already.
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Low latency in Bluetooth audio comes down to codecs and the best are proprietary.
If you want to really cut down latency and need wireless with hardware like this, you could use a second ESP32 and send your own bitstream between them.