Sounds good on the outside but let's think about this. For the headphones that might be viable but for hardcore Apple people they're probably a no go given they won't have ecosystem integration. I love that I can add them to one device and they are on all my Apple devices as well as they seamlessly switch from device to device.
Now let's talk about the set-top box vs AppleTV or Roku. Are they going to have an App Store for their box or are they going to just supply all the streaming services out there already on it? If it is an App Store which would be the best route have they already gotten the streaming services onboard or is it ore likely that they will use Amazon's, Roku's or most unlikely Apple's?