From HowardForums Wiki
Most Pocket PC phones today support wireless as well as wired headphones and headsets. For listening to music or other audio, wired headphones are generally more preferrable. However, for making and answering phone calls, wired headsets can be very convenient.
Nonetheless, with the latest advancements in short-range wireless connectivity, it is now possible to listen to stereo quality audio over wireless headsets. To accomplish that, the Pocket PC phone must have the AD2P Bluetooth profile. But listening to music or other types of audio wirelessly can prove cumbersome because of all the issues involved with short-range networking. Also, the battery drain on the phone can be unpractical with Bluetooth on-going transmition of audio to the headset.
Even though using wireless headphones for audio and music can be cool, for the reasons mentioned above, using wired headphones can be much better.