If music is known as ear snacks, then perhaps the headphones delivering the tunes can be considered ear dishes.
On my trip from Chicago to Bangalore I flew British Airways and was treated to a seat upgrade on the first leg of my trip (Chicago to London) and then flew in regular coach for the second leg (London to Bangalore). As it turns out, in addition to extra leg room, the upgrade also entitled me to nicer headphones. Both your knees and your ears get an upgrade it seems!
I just stuck with the headphones I brought. Noise-cancellation is key.