As a musician I'd call anything ≤10ms low, while 20ms would be okay and usable. Something like 80ms would just be distracting fo anything rhythmic (okay for pad stuff or other slow swelling sounds)
Assuming my audio interface is telling me the truth about roundtrip latency, for me anything above 8ms starts to be detectable when playing guitar. Between 8-15ms or so it's subtle and you can kind of trick your brain into ignoring it but it's definitely still there if you pay attention.
And from what I've seen in the best case scenario a usb audio interface is going to have a roundtrip latency of 4-5ms (thunderbolt can be much better, there are some that claim 1 or 1.5 ms).
So IMO that means ideally wireless headphones need to stay < 3-5ms to be an unnoticeable replacement for wired ones.
