Only if they start counting sales for items they give away as accessories in the box. The headphones come with the unit. An extra sale would be generated only when you need to replace the originals.

Apple have had two headphone models with remote up on their site for a few months. A set that looks similar to the included ones, but with a microphone, for $29. And the in-ear style for $79.

I think the failing point of this design is that you can't control the music on the shuffle at all without one of these three headphone sets. At least not currently. I'm sure if the demand is there that we'll see an adapter come out featuring the controls with a pass-through to connect your own headphones.