Samsung could certainly win some points with Note 10 buyers by bundling such earphones with the device. The company's wireless Galaxy Buds feature both AKG-tuned sound and noise cancellation, but they cost over $100 and, being wireless earbuds, don't offer the kind of sound quality cheaper wired earphones could provide. Samsung already provides excellent AKG-tuned earphones with its flagship phones, and adding noise cancellation to those earphones would be a neat little upgrade.
It would certainly (somewhat) make up for the absence of a 3.5 mm headphone jack and be a nice bonus considering the high prices the Galaxy Note 10 and Note 10+ are expected to command. And with noise cancelling earphones in the box, Samsung would also be able to cut down on the expenses it would incur if it gave away as many free Galaxy Buds with Note 10 pre-orders as it did with Galaxy S10 pre-orders earlier this year.
