In March 2018 KGI analyst Ming-Chi Kuo Apple forecast that Apple would launch its own branded high-end, over-ear headphone with an "all new" design to add to its growing audio accessory lineup. However, I don’t see the logic in having Apple-branded AND Beats-branded over-the-ear headphones since Apple owns Beats. What makes sense (to me) is if Apple dropped the Beats brand and had all its audio products simply carry the Apple logo.
Regardless, the tech giant has filed for a patent (number 2019) for foldable headphones. It involves features suitable for use in “circumaural and supra-aural headphones designs.”
The patent filing is for designs that reduce the size of headphones and allow for small form-factor storage configuration. It also involves user convenience features that include synchronizing earpiece stem positions and automatically detecting the orientation of the headphones on a user's head. Various power-saving features, design features, sensor configurations and user comfort features are also discussed.
Of course, Apple files for — and is granted — lots of patents by the U.S. Patent & Trademark Office. Many are for inventions that never see the light of day. However, you never can tell which ones will materialize in a real product.