The Exynos 2800 is rumored to be made by Samsung on a 2nm process (SF2P+, specifically), and Samsung wants to complete the design of the chipset and hand over the schematics to the foundry 'within the year'.
Samsung polled its users and found that 58% of them use buds on a daily basis - and that sound quality is a top priority. That said, most people tend to use only one pair of headphones for everything, so the buds also had to be comfortable and easy to carry.