Going for the customers who previously purchased gold-plated ethernet cables?
Apple already competes in the active noise-cancelling category with its £299/$349 Beats Studio3, which incorporate Apple's low-power W1 chip. Cupertino now thinks there's room for an upmarket Apple-branded sibling.
How much more upmarket (ridiculously expensive) do you need to get for headphones? I doubt I've spent more than a tenner on a pair.