Reports from both Kuo and Bloomberg suggest that the new headphones would offer superior sound quality compared to Apple's AirPods. The company is said to be taking an approach that's similar to the strategy it implemented with its HomePod speaker from 2017.
Apple's HomePod includes a custom woofer designed by the company and seven beam-forming tweeters, so it's possible that if it were to launch a pair of headphones it would include similar custom components.
When Apple debuted the HomePod in 2017, it positioned it as being a premium alternative to voice-activated speakers like Amazon's Echo and the Google Home for customers who prioritize high-end audio. At the time, high-end speakers that supported a digital assistant like Amazon's Alexa or the Google Assistant were somewhat rare.
But an increasing number of audio companies, like Sonos, have since added support for voice-activated assistants, and both Amazon and Google have released new speakers of their own that emphasize audio quality. As such, it's been difficult for the HomePod to gain traction in the market.