It is believed that Apple has been working on their own over-ear headphones for some time now, but details about the alleged product were pretty slim beyond the basic concept. However, a newly issued patent entitled "System and Method for Ear Phone Right Ear Detection" for headphones may refer to Apple's plans. It describes a headset that would be reversible and automatically set to the right or left position        depending on how you attach it. The claims describe a system in which each pinna is provided with five microphones to determine which pinna is determined by a variety of complicated procedures involving the comparison of the relative microphone inputs.
After the headset has determined placement, the patent also describes how the headset could use these microphone arrays to perform a similar beamforming knit to the HomePod with a microphone
The patent focuses only on the technology with which it is destined which earpiece is for speech recognition on the right ear. However, presumably, Apple could use the reversible nature to render the right right / left stereo signals to the right ear when it already determines which ear is which.
But as always with Apple patents, there is no indication that the company will actually use that technology in a product. We do not even know if Apple over-ear headphones are real. But if they turn up, maybe they have some nice tricks.