To quote John McEnroe, "You CAN'T be serious!"
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The Stereo Alpha Chair from the 1970s still has fans. Currently you can buy either InMod Egg Chair or the Sound Egg. The idea behind these products is that you will have an isolated, acoustically optimized environment to listen to music. It's a good concept in that you're not wasting energy trying to fill an entire room. I've not heard either product, so I don't know whether they are good implementations of the concept. I can imagine it's possible that they could have all the benefits of headphones, but without having the "inside your head" stereo effect.