Indeed, that doesn't add up.
As I said, it's all very subjective.
If I have an iPad to be able to listen to music and watch movies on it, it's obvious that I consider earphones to be needed.
I can use an iPod (touch) to surf the web, game and access my cloud without even thinking of listening to music (indeed, that's what I do). I can, too, use my phone without any headset. Most of those who need them have their own quality ones, instead of those horrible Apple's ones.
A charger, obviously, is of primary importance, as without it my product would cease to function. 🙄 Earphones are accessories, so that's really off topic.
What you state about cables is off topic too, as external accessories using I/O are expected to come with their own cables.
I have never touched my iPod/iPhone earphones. I'd need other accessories, such as a decent case, for example.
If Apple added those earphones to the iPad package, I'm sure you'd totally agree with that, coming up with a poor supported argument, again. But that's just my impression.