No, not really.
If you take laptop comparisons, for example, people often say things like "that Dell has the same CPU and the same amount of RAM as that Macbook, but it costs $300 less!", but people aren't taking into account the weight, build quality, battery life, trackpad, keyboard, screen etc. If you price up a Windows laptop that's comparable to a Macbook in every way, it often costs around the same, sometimes even more.
Apple stuff has its own software attached to it that many people like, including the operating systems. A lot of people prefer iOS to Android, or OS X to Windows. None of that is relevant at all to headphones.
Also, when you are recommending a laptop to someone, you take into account their needs. For example, my dad wanted a laptop so he could browse the web, send/receive email, and to play Football Manager. I bought him a Dell because there was no point in spending twice as much on a Macbook.