No, because Noctua is not just a color scheme it is a company known for making quality fans. I don't care about brands. I care about quality products and as far as I'm aware they have never produced headphones before or know anything about making headphones.
Considering this is a mock-up for Sony x Noctua, I would assume it would be manufactured by Sony, who has made plenty of headphones, for a long time. The color scheme is borrowed from Noctua and as far I’m concerned they’re experts at beige.
I understand the headphones in this scenario would be made by Sony which is why it being partnered with Noctua seems kind of pointless. They don't bring anything to the table when it comes to headphones beyond the color scheme.
wouldn't be the first time noctua took part in something that's quite a bit removed from their regular products, though. Drop sells a noctua -colored custom keycap set, for example.