The Beat Off headphones have been added to GTA Online in The Criminal Enterprises update. They are, of course, in-game rip-off of AirPods, and logically should work as headphones to play music. However Rockstar decided not to implement the feature.
It is not clear why Rockstar Games did not add this feature. Modders implemented a similar feature in GTA 5 a few years ago. To get white headphones you will have to complete several tasks of the Nightclub, Arms Trade, Motorcycle Club and Special Cargo Sales. Gold-plated version will be given to players who have purchased a GTA+ subscription.