This is a vagal nerve stimulator.
It can be used to treat depression.
Note that not only does it look very little like headphones, but that it looks suspiciously like something involving a general anesthetic and some sharp, skilled bladework.
These are Nervana headphones.
Although you could probably invoke a sharp knife and a general anesthetic, the results are not likely to be FDA-approved.
Long has there been a pervasive myth that the vagus nerve can be stimulated through binaural beats.
I'm not entirely up on the whole shitshow. WORTHY OF NOTE - a lot of my music sounds like weird-ass binaural beats stuff. And while it certainly affects my mood, so does all music.
I certainly wouldn't ascribe any clinical effects to Tom Heasley.