As it currently stands, Xbox One consoles will ship without a headset included; however, this could change further down the road as Microsoft continues to listen to consumer feedback and adjust its plans accordingly.
Each Xbox One ships with a Kinect peripheral, allowing you to talk through the device, but also forcing you to hear those whiny gamers screaming through your television speakers. When brought up to Microsoft's product planning manager Albert Penello, he said Microsoft has "heard the feedback" and is "looking into it."
We've already seen the company flip-flop twice on key issues regarding DRM and self-publishing on the Xbox One so it's completely inconceivable that they'd do the same with their headsets. Currently, Xbox One owners can pre-order a headset separately for $24.99. Comparatively, the PlayStation 4 includes a mono earbud with each system.