Here's my reasoning for removing battery optimization for all the remaining apps.
Google introduced this doze mode as an effective method to improve battery life by restricting cpu intensive workloads:
https://developer.android.com/training/monitoring-device-state/doze-standby
This works great to conserve battery life when you have alot of apps/services running in the background like in the case of smartphone usage, where usually alot of non-time/performance critical apps are running(social messaging, bank apps, maps, web browsing and etc).
In the context of our M2 walkman usage which it's sole task is processing data in a time critical fashion to play high quality music, since we have already disabled or uninstall almost all of the bloatware/unwanted apps from our M2 walkman, what remains are apps that are either: essential apps required for music playback or system related services.
There's no need to restrict the processing performance of these remaining clean apps. I would believe that by removing the operating system performance restrictions will help to improve the audio quality as the audio processing is able to use the full resources of the cpu without any induced slow downs by the OS power saving features.
I think the cpu governor and battery optimization works quite similarly(or in collaberation) to reducing the overall system clock speed/performance to save battery. If I am not wrong, for other android dap when using neutron app dsd resampling, it's performances is also being affected by cpu governor. Athough we can't adjust cpu governor for our walkman, the battery optimization setting is tweakable.
I would speculate that battery optimization does have an effect on the AI processing of DSEE Ultimate and also anything else related to audio processing. I don't think I am able to determine or able to isolate which app or system services is affecting the performance of DSEE, therefor I am applying a blanket style approach to disable all battery optimization system wide.
I am not sure of how disabling all battery optimization will impact the battery life of the walkman but heck I am after sound quality first, not battery life.
I am just putting this out as an tweakable option out there for those who wish to experiment further, you don't have to apply this if it doesn't worked out or pass your logic/reasoning checks.