I think that the iPad headphones that come with the product are pretty good really. They are the same as the ones you get with the iPhone and iPod Touch models and sit quite nicely in your ear, have an anti-tangle cord and can also double as a microphone for speaking on applications such as Skype.
However, there are other people who insist that ANY headphones that get supplied in the box with ANY product, be it made by Apple or not, are rubbish and should be replaced immediately. Is this true? I am not sure myself, but certainly a good set of Sennheiser head phones will be better sounding than a cheap pair.
As the iPad uses a standard mini-headphone jack, you can use any kind you like and choose the pair according to your budget. Some headphones will set you back quite a lot of money and then there are the cheaper models at the lower end of the market, which to be honest can be avoided.
If you ware wanting to use your iPad headphones for music then a good set of phones will make the experience all the better, letting you experience deeper base, crisper treble and a full mid-range.
