I doubt there will be a noticeable difference. The over-priced headphones from apple are always terrible compared to the likes of other audio technology creators anyway.
They are probably the exact same headphones, just with a DAC at the plug. I doubt they are including a DAC that is better than the one inside the previous iPhones. If anything, I would expect it's a cheaper DAC.
They are made by Apple so I doubt they'll be anything other than average. Plus they look dreadful and look like they'll fall out at the slightest movement of the head.