Most musicians I know (professional or amateur) including me are comfortable playing with this latency (256s/44,1kHz).
None of the musicians I know (professional or amateur) are comfortable playing with this latency. Do our anecdotes cancel out? 
There has been decades of expensive engineering effort across this industry in pursuit of ultra low latency. Obvious that exists because people care, a lot. Jam Origin knows this, too. It’s one of the primary selling points of this software:
In fact, on stage, with traditional analog equipment, the monitors are usually 2 meters in front, or even 3 meters, which represents a delay from 5,8 ms to more than 10 ms.
Yes and that latency remains. Digital processing adds even more latency to that, via ADC/DAC, via buffering, and via processing to convert audio to MIDI. This is cumulative. There’s a threshold – lower for me, obviously much higher for you – where it becomes unpleasant to play. You have to aggressively reduce latency at every step to keep it below that threshold.
In this case, we have superfluous latency that’s trivially removed by unlocking something in a UI – no new technology required. It’s just a setting that is adjustable in most audio software, including the desktop build of this software.
The reason given for locking it is to ensure it works on slower iOS devices, but the power of these devices now spans several orders of magnitude. Forcing a 2500+ GFLOP machine to use the same buffer settings as a 15 GFLOP machine doesn’t make sense.
All I’m saying is: unlock it. Let the user decide. This is technical software with a lot of options. This should be one of them. If you want to charge me another $20 to unlock this one option, I’ll pay it.
GUITAR MIDI 2 is amazing software. Don’t Fisher-Price it into being less impressive than it deserves to be.