I don't like the idea, no matter how comfortable they can be, the thought of being forced to wear noise-dampening phones just to be able to sit by the computer.
My computer, while not silent anymore, is near-silent. (Damn you Noctua NH-D14 for ruining my quiet PC!)
It's very tolerable, and if I run all the fans on lowest RPM, I barely hear it still, meaning I can sleep next to it and hear cats two houses away as louder than my comp.