https://techcrunch.com/2018/10/02/microsofts-surface-line-now-includes-headphones/

Granted, most of today’s big announcements were iterative updates on devices we’ve seen in past years. Even so, Microsoft to sneak one surprise into today’s event. The simply titled Surface Headphones are perhaps the oddest addition to the line of laptop and desktop products.

The key to these over-the-ear headphones, however, is clearly Cortana. The company has had some issues helping spread its Siri/Alexa/Assistant competitor, so perhaps these devices with their next level of noise cancelling will go a ways toward spreading that gospel.