They're meant to be headphones. But the points aren't attached, since it's MEANT to be her hair.
They're more like earmuffs, because she wears them in oder not to be bother by hearing too many things from people ( Since her power is "To be able to hear everyone" )
They're more like earmuffs, because she wears them in oder not to be bother by hearing too many things from people ( Since her power is "To be able to hear everyone" )
Sort of... from what I understand, when she was Prince Shoutoku (whatever's going on with THAT history, anyway) she had the ability to listen to up to ten people at once, and be able to perceive what they said without problem. Years of isolation in the mausoleum meant that she eventually developed the ability to hear someone's desires (of which there are ten - how coincidental) which basically gave her the ability to divine someone's past, present and future (ignoring certain exceptions)
The reason she has the earmuffs is similar to the reason you gave - she uses them to protect her ears, since being able to understand ten people at once can take its toll on one's ears.
(also I just realised that my original comment was wrong :V)