https://wccftech.com/apple-will-launch-modular-high-end-over-ear-headphones-this-year/

Apple is working on launching high-end over-ear headphones with replaceable parts that attach magnetically. The company is working on two variants of the product. One with premium leather-like material, and the second targeted towards fitness usage.

Bloomberg has the scoop through people familiar with the development. The headphone prototypes currently have a retro look with oval-shaped cups and a thin metal band that forms the headband structure. The arms connect to the cups from the top, rather than from the sides. As per Bloomberg's description, the headphones look a lot like the ones below from Master & Dynamic.