Apple will not sell hundreds of millions of $160 headphones. Few people even pay $40 for current wireless headphones. They're a luxury and $160 is far larger than most people's budgets can allow.
"Hundreds of millions" is a preposterous number, and I completely stand by that assesment. You're wrong by at least an order of magnitude, or perhaps several orders of magnitude.
The entire US headphone business was $2.2B in 2015[1]. Assuming 100% of those headphones were the cheapest Beats headphones ($100), the maximum number of Beats sold per year would be 20M. To sell "hundreds of millions" of headphones in the US, Beats would need 100% of the market for 10 years.
Even if you add 700M more consumers around the world, selling 200M+ $160 headphones to them is unrealistic. Apple is unlikely to do it, given the poor sales of AirPods so far[2].