Apple is continuing to research methods of determining how a user is wearing headphones, to assist in interpreting touch gestures properly, regardless of how the headphones are worn on a user’s head.
Currently-available headphones can potentially have controls onboard, especially with wireless-based models, which have to offer on-headset controls instead of relying on an in-line control system. This does generally require the presence of physical buttons, which may be unsightly or interrupt an otherwise clean design.