Not really, they can't tell what headphones are plugged in they might be able to determine some very coarse profile but even that is highly questionable.
With audio being pushed through lighting port in a digital format Apple knows for sure what device is connected to it, and even if you spoof the device id they can still use DRM because the device decodes the digital signal and if it doesn't have the correct set of keys or decoding configuration it would not be able to play the audio.
With audio being pushed through lighting port in a digital format Apple knows for sure what device is connected to it, and even if you spoof the device id they can still use DRM because the device decodes the digital signal and if it doesn't have the correct set of keys or decoding configuration it would not be able to play the audio.