Latency does matter, even for single player. If there is a lot of delay over bluetooth, you will notice and it will be annoying. That's why I would recommend the gaming hedsets if you need wireless.
Otherwise as others hae said, doesn't matter. The PS5 3D audio from my understanding is purely software, and I have had it working with a USB dac plugged into the ps5. I think it will work through the TV too.
If I plug in my speakers to the motherboard jack and they're on, they make a loud ass popping sound, seems a bit unhealthy for the drivers. But idk maybe it's not.