Will AirPods Max play (low-latency) audio over USB connection to Mac?

Given AirPods Max connected via a USB-C to Lightning cable to a Mac – will it be able to play audio with (relatively) low latency over the USB connection?

Playing audio over Bluetooth has too high latency for my purpose (in the range of 175 ms). I know lower latency (in the range of 10 ms) audio is possible with the Lightning to 3.5 mm cable. However, I would like to be able to connect it to my Mac via USB directly.